A defendant shall be punished by imprisonment for not less than one year and six months.

However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

The defendant is the representative director of H, a corporation established for the purpose of selling computers and peripheral devices at wholesale and retail in Yongsan-gu Seoul Metropolitan Government and 18 Dong 18-dong 56.

No person shall issue or receive tax invoices under the Value-Added Tax-Related Acts without supplying or receiving goods or services for profit.

Nevertheless, the Defendant was aware of its intention to maintain a smooth transaction with another customer who entered into an operation of the company due to the default of major customers and to receive financial loans or financial support from the Government by maintaining the size of the company’s sales.

I tried to issue or receive a tax invoice for processing with the representative J, K representative L, etc.

A. A. Around April 8, 2015, the Defendant received the processed tax invoice at the H office of Yongsan-gu Seoul Metropolitan Government, Yongsan-gu, 21 Dong 117, 133, and 134, and the Defendant was issued a total of 95 copies of the electronic tax invoice for purchase under the Value-Added Tax Act as if he was supplied with computers and peripheral devices equivalent to KRW 200,000,000, even though he was not supplied with computers and peripheral devices by H, a stock company received one copy of the electronic tax invoice for purchase under the Value-Added Tax Act as if he was supplied with computers and peripheral devices from the supply price to September 30, 2016.

B. Around April 30, 2015, the Defendant issued the processed tax invoice at the H office above, and the Defendant issued 105 copies of the processed electronic tax invoice totaling KRW 8,011,318,000 from around that time to September 30, 2016, as if he supplied a computer and peripheral devices in an amount equivalent to KRW 200,000,000, as if he supplied the supply price to K, even though he did not supply a computer and peripheral devices.