A defendant shall be punished by imprisonment for not less than eight months.

However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

The defendant is a person who actually operates the above company as an auditor of the company D located in Nam-gu Incheon Metropolitan City C.

No tax invoice shall be issued or received without the supply of goods or services under the Value-Added Tax Act, and the sales invoice by false entry shall not be submitted to the Government.

1. On April 15, 2009, the Defendant issued 65 copies of the false tax invoice of KRW 16.7 million, which was prepared as if he were to supply goods or services to the company D, which is necessary to issue a false tax invoice to E at a cafeteria located in Yeongdeungpo-gu Seoul Metropolitan City, Seoul Metropolitan Government, on April 30, 2009, even though he did not supply the goods or services to the company's (main) business information, E, on March 15, 2009, issued 16.7 million won of the supply price, which was prepared as if he was the supply of the goods in an amount equivalent to KRW 16.7 million, from that time until June 30, 2009, from that time, from June 30, 2009, each of the supply price of KRW 1,888,070,000 in total, as in the separate tax invoice.

Accordingly, the defendant, in collusion with E, issued 65 copies of the false tax invoice.

2. On July 27, 2009, the Defendant submitted the list of the total tax invoice by buyer from the above 22 companies, such as F, etc. even though he did not supply goods or services to the above 22 companies, the Defendant entered the list of total tax invoice by buyer and submitted it to the Namcheon Tax Office, stating that the total amount of total tax invoice by buyer exceeds KRW 1,904,570,000 from the above companies was sold from the above companies.

Accordingly, the defendant conspired with E to submit false statements in the list of buyer by buyer to the government.

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes to written accusation;

1. Crimes committed before the amendment of the Punishment of Tax Evaders Act (amended by Act No. 9346 of January 30, 2009) by each provision of the relevant Act