[Defendant A] The defendant shall be punished by imprisonment for a year and six months.

However, the above sentence shall be executed for three years from the date this judgment became final and conclusive.

Punishment of the crime

[criminal power] On April 24, 2019, Defendant A was sentenced to one year of suspended sentence for four months by committing a violation of the Labor Standards Act at the Incheon District Court on April 24, 2019, and the said judgment became final and conclusive on May 2, 2019.

【Criminal Facts】

Defendant

A is a person who actually operates Defendant B, a corporation with the second floor, Namdong-gu, Incheon.

1. No defendant A shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or services, and may not issue a tax invoice by entering false matters therein;

On July 18, 2017, the Defendant issued a false tax invoice in an amount equivalent to KRW 2,104,199,99 in total, without supplying goods or services at least 81,818,181 won as if he/she supplied goods or services to D, even though he/she did not supply goods or services to D, and issued a false tax invoice in an amount of KRW 2,104,19,99 in total, as shown in the separate list of crimes, from January 10, 2019.

2. A, who is the actual operator of B Defendant, committed an offense as described in paragraph 1 with respect to the corporation’s business.

Summary of Evidence

1. Defendants’ written accusation

1. Report after completion of investigation of value-added tax, certified transcript of corporate register, list of electronic tax invoices, details of transactions by customer and certified document;

1. Previous convictions in judgment: The application of Acts and subordinate statutes of criminal records and investigation reports (No. 10);

1. Article relevant to the facts constituting an offense and the selection of punishment;

A. Defendant A: (a) Article 10(3)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 13, 2018; hereinafter “former Punishment of Tax Evaders Act”) (amended by Act No. 16108, Dec. 13, 201); (b) Article 10(1) of the former Punishment of Tax Evaders Act (amended by Act No. 1 through 48, 51, or 54) (the issuance of tax invoices without supplying the goods or services).