A defendant shall be punished by imprisonment with prison labor for up to six months.

However, the execution of the above sentence shall be suspended for a period of one year from the date this judgment becomes final and conclusive.

Punishment of the crime

The defendant was the representative of D of the chemical equipment in Jongno-gu Seoul Metropolitan Government C Building 306 and the sales business of equipment for experiments.

No person shall be allowed to receive an invoice for tax pursuant to tax-related Acts, without being supplied with goods or services.

Nevertheless, on September 22, 2012, the Defendant was issued a false tax invoice in the same manner between September 10, 2012 and June 4, 2015, in total amount of KRW 90,318,368,627, including the receipt of one copy of the purchase tax invoice stating as if D had received goods or services equivalent to the same amount, although D had not received goods or services equivalent to the total amount of KRW 15,438,00 from the distribution of the company without labor, the Defendant was issued a false tax invoice from September 10, 2012 to June 4, 2015.

Summary of Evidence

1. Statement by the defendant in court;

1. Application of Acts and subordinate statutes, such as a report on completion of the investigation of value-added taxes, each report, a list of total numbers, etc., electronic tax invoices, transaction specifications;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) 1 of the Punishment of Tax Evaders Act (elective selection of imprisonment);

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. Article 62 (1) of the Criminal Act on the suspended execution;

1. Sentencing Criteria for sentencing under Article 62-2 of the Social Service Order Criminal Act: Tax offense, receipt of a general tax invoice, etc.; Class 1 (less than KRW 3 billion); basic area; imprisonment with labor for six months or one year to one year requested a customer to issue a tax invoice that does not supply goods to the customer for the purpose of reducing the amount of value added tax by expanding the purchase amount; the number of times and amount of issuance of a false tax invoice; and the additional value-added tax amount notified to the customer was paid only KRW 30 million among KRW 270,000,000 and the remaining amount was not paid, but the payment period was not due.

On the other hand, the defendant recognized the crime of this case from investigative agencies to this court.