A defendant shall be punished by imprisonment for one year.

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

Punishment of the crime

From August 15, 2015 to October 31, 2019, the Defendant is a person who actually operated a service or other contracting enterprise E in G in the Gancho-gun, from January 16, 2017 to April 30, 2018, or any other contracting enterprise E, from October 26, 2017 to December 31, 2018.

1. Notwithstanding the fact that the Defendant received false tax invoices around August 9, 2016, even though there was no provision of services from H, the Defendant was issued a false tax invoice as if he received services equivalent to KRW 30,538,500 of the supply value from the said company. From around that time to May 10, 2018, the Defendant was issued a false tax invoice of KRW 1,99,322,841 in total of supply value for 34 times from H, i, and J as shown in Appendix 1.

2. Around January 22, 2017, the Defendant reported the tax base and tax amount of value-added tax for the second period of 2016 by the National Tax Service Home Branch, and sent the value of supply as of August 9, 2016 to the Commissioner of the National Tax Service after he/she falsely issued C without supplying goods and services, tax invoices consisting of 30,538,500 of the value of supply as of September 8, 2016, tax invoices consisting of 43,949,80 of the value of supply as of October 10, 2016, tax invoices consisting of 62,738,290 of the value of supply as of October 10, 2016, tax invoices consisting of 89,90,870 of the value of supply as of November 9, 2016, value-added tax invoices consisting of 203,701,3015 of the value of supply as of December 95, 2014,2017.

3. The Defendant, on May 29, 2018, evaded global income tax, belongs to the year 2017 by using the home home system from the National Tax Service.