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

The defendant is the representative director B of a corporation established for the purpose of manufacturing, importing, and exporting and importing heat.

1. On January 25, 2012, the Defendant submitted a false list of total tax invoices on the aggregate of KRW 162,718,200,000, which entered false information as if he/she was supplied with goods or services from LAC in the East-gu, Suwon-si, Suwon-si, and submitted to the Government a false list of total tax invoices, stating that he/she was supplied with goods or services of KRW 386,30,000 in total from LAC, even though he/she had not been supplied with goods or services from LAC.

2. Issuance and receipt of false tax invoices;

A. On July 28, 2011, around July 28, 2011, the Defendant committed the crime: (a) around July 28, 201, in the office B of the said corporation; and (b) notwithstanding that there was no fact that the Defendant was supplied goods or services from the Rotterdam, the supplier was issued an electronic tax invoice containing 21,120,00 “the value of the goods”, “B,” “B,” “the recipient of the goods,” “the date of the test,” “the date of the product,” and “the value of the goods,” and “the value of the goods,” issued from the Rotte.

B. Around November 30, 2011, the Defendant committed the crime: (a) around November 30, 201, at the office of the said joint stock company B; and (b) notwithstanding the fact that the said joint stock company supplied goods or services to the original construction, the supplier issued an electronic tax invoice in which the electronic tax invoice entered, such as “B”, “B Co., Ltd.; (c)”, “B Co., Ltd. construction; (d) monthly/day; (e) 11/30” for products; and (e) 11,200,000, for products.

C. Around December 22, 2011, the Defendant committed the crime at the above corporation B office around December 22, 2011, while the fact did not have been supplied with goods or services from the corporation juktech, the supplier shall be “juk” and the supplier shall be deemed to have not been provided with the goods or services.