A defendant shall be punished by imprisonment for not more than ten 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

No one shall be issued or issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services.

The defendant, who belongs to the tax accounting corporation B and engages in the tax agency business affairs, such as the Dispute Resolution Co., Ltd., which is a customer, and registered a business in the name of E F, the Dispute Resolution Co., Ltd and the Dispute Resolution Co., Ltd., and registered a business in the name of his/her spouse H. Around June 14, 2018, in the residence located in Ansan-gu I, Ansan-si, and the fact is issued as if he/she supplied goods or services in an amount equivalent to KRW 78,432,70 of the value of supply, although he/she did not supply goods or services to the Dispute Resolution Co., Ltd., the defendant issued a false tax invoice at least seven times from the 12th of the same month to the 30th of the same month, including a false tax invoice at least 689,784,800 won in total, as stated in the attached list of crimes.

Summary of Evidence

1. Defendant's legal statement;

1. Legal statement of the witness J;

1. Application of Acts and subordinate statutes to a charge (including attached documents);

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018) that applies to the crime, and Article 10 (3) 1 of the former Punishment of Tax Evaders Act that selects punishment;

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

1. Article 62 (1) of the Criminal Act;

1. The sentencing of Article 62-2 of the Social Service Order Act requires that the defendant has the same criminal records and several times, and the defendant's age, character and conduct, environment, circumstances of the crime and circumstances before and after the crime shall be determined as ordered by taking into account the following factors: