A defendant shall be punished by imprisonment for six 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 operated a mutual construction enterprise called "C" in Busan Metropolitan City Shipping Daegu B, and no person shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied any goods or services, and shall submit a false list of the total tax invoices by seller and by seller.

1. On October 31, 2016, the Defendant issued 100 million won tax invoices in total, even though he/she did not have supplied goods or services to D, even though he/she did not have supplied goods or services to D, from October 31, 2016 to November 20, 2016, even though he/she did not have supplied goods or services, 100 million won was issued in the office of “C”, “C”, “D”, “4,000,000 won” and “44,000 won” as well as from October 31, 2016 to November 20, 2016 to whom a tax invoice was issued from November 20, 2016 to December 31, 2016, although the Defendant received false tax invoices from E, the Defendant received from the office of “C” without being supplied with goods or services from “E”, “E”, “C”, “the supply price cause”, “65,000,00 won” or services from “1.

3. On January 25, 2017, the Defendant entered and submitted a false list of total tax invoices for sales punishment in the office of the above “C”, stating that C’s total sum total of supply value of KRW 100 million and KRW 200 million total of supply value in F was sold to the Busan Shipping Tax Office, and submitted a false list of total tax invoices for sales punishment to C.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Total tax invoice by buyer;

1. Application of tax invoice Acts and subordinate statutes;

1. The Punishment of Tax Evaders Act (amended by the Act on December 31, 2018) concerning criminal facts.