A defendant shall be punished by imprisonment for six months.

except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Criminal facts

From July 1, 2011, the Defendant established and operated E, a manufacturer of plastic packaging materials in the name of his spouse, in the name of Da, from around 1, 201.

1. No person who issues a false sales tax invoice shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or services;

Nevertheless, on April 30, 2012, the Defendant issued nine tax invoices of total supply value of KRW 759,349,000, including one tax invoice, from that time until December 31, 2012, as shown in the attached Table 1, as if he supplied a vinyl equivalent to the supply value of KRW 96,765,00, in spite of the fact that he/she had not supplied goods or services to the Commercial Industry Co., Ltd., the Defendant issued nine tax invoices of total supply value of KRW 759,349,00, as shown in attached Table 1.

2. No person who receives a false purchase tax invoice shall be issued a tax invoice under the Value-Added Tax Act without being supplied with any goods or services;

Nevertheless, around April 30, 2012, the Defendant issued nine tax invoices of total supply value of KRW 760,349,000, from that time until December 31, 2012, including a tax invoice of KRW 87,265,00, as if he was supplied with processing costs equivalent to the supply value of KRW 87,265,00, although the fact at the above E office had not been supplied with goods or services from the Yong Industrial Company.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Application of the falsely issued tax invoices, and the falsely received tax invoices statutes;

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 of imprisonment with prison labor);

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

1. Suspension of execution under Article 62(1) of the Criminal Act: (a) there are extenuating circumstances to consider the circumstances leading to the instant crime; (b) confession, reflectment, and full amount of value-added tax;