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 two years from the date this judgment became final and conclusive.

Punishment of the crime

The defendant is the representative of the D Company established for the purpose of the retail business of valuable goods and used in C Apartment No. 402, 101, 101.

1. No person who issues a false tax invoice shall issue or receive a tax invoice under the added-value-added tax-related Acts without supplying or receiving goods or services;

On June 11, 2012, the Defendant issued a false tax invoice amounting to KRW 505,00,000 in total for six times from the time when he/she supplied goods or services equivalent to KRW 5,00,000, in spite of the fact that he/she had not supplied goods or services to the Large Comprehensive Environmental Industry (State), from the time when he/she supplied false tax invoice to December 4, 2013, including the time when he/she issued one copy of the supply price.

2. No person who submits a sum table of separate tax invoices by customer shall submit to the Government a sum table of separate tax invoices by customer under the added-value-Added Tax-related Acts without supplying or receiving any goods or service, by entering a sum table of separate tax invoices by customer in falsity;

On January 26, 2012, the Defendant filed a final return on the value-added tax base for D Company 201 at the Incheon tax office located in the Volcancheon-si, Incheon Metropolitan City, and the Defendant prepared and submitted to the Government a false list of accounts statements of accounts for each seller, as if he/she supplied goods or services to the Central Construction (State) even though he/she did not supply goods or services to the Central Construction (State), and submitted from that time to July 24, 2013, a sum table of accounts for accounts for each seller’s tax amount of KRW 15,00,000, total supply value of KRW 60,000,000, as in the second column of the attached crime list of crimes in the attached Table 2, from that time, from that time to July 24, 2013.

Summary of Evidence

1. Statement of the defendant in the second public trial records;

1. A protocol concerning the examination of the police officers of the accused;

1. Statement of questioning the suspect of the offense;

1. The defendant's certificate;

1. The completion of value-added tax investigations;