A defendant shall be punished by imprisonment for not less than two months.

Punishment of the crime

On August 12, 2015, the Defendant was sentenced to one year and six months of imprisonment with prison labor and two years and six months of imprisonment with prison labor at the Busan High Court on August 12, 2015, and the judgment became final and conclusive on August 20, 2015.

The Defendant established K (mutualJ prior to the change) with U representative in Ulsan-gun T, Ulsan-gun T, and offered false tax invoices under the above K and conspired with U to obtain loans by raising the transaction performance of the above K.

1. Issuance of tax invoices;

A. A. Around June 30, 2013, the Defendant, at H real estate office operated by the Defendant in Ulsan-gu G, U.S., issued a tax invoice stating “A supplier J”, “The supply price of KRW 571,862,922”, and “the supplier E”, “The supplier E”, “The supply price of KRW 571,862,92,” and “The supplier E”, without supplying goods or services to the Defendant.

B. On December 3, 2013, at the above H Real Estate Office, the Defendant issued one tax invoice stating “A supplier K”, “value 290,547,121 won”, and “A supplier E” without supplying goods or services to E (F, a mutual company before the change) by the said method.

C. Around December 16, 2013, the Defendant issued, at the above H Real Estate Office, a tax invoice stating “A supplier K,” “T, 288,497,650 won,” and “A” without supplying goods or services to E by the said method.

As a result, the Defendant did not supply goods or services from June 30, 2013 to December 16, 2013, and issued three copies of tax invoices equivalent to KRW 1,150,907,693, respectively, without supplying goods or services.

2. Receipt of tax invoices;

A. On June 30, 2013, the Defendant stated that “A supplier Co., Ltd. I, “54,618,855 won at the supply price”, and “J of the supplier,” although there was no fact that the Defendant was supplied goods or services by the said H real estate office by the said method as above.