A defendant shall be punished by imprisonment for 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 an actual operator of H (registration number I) construction business chain in Hanam-si, Chungcheongnam-si.

1. No person who issues a false tax invoice shall issue a false tax invoice under the added-value-added tax-related Acts without supplying goods or services;

Nevertheless, on July 20, 2015, the Defendant issued a false tax invoice equivalent to KRW 3,700,000,000, in total, from that time until January 19, 2016, to J restaurant (business registration number K) without supplying goods or services, and issued a false tax invoice equivalent to KRW 779,150,000, in total, from that time until January 19, 2016, as shown in the list of crimes in the separate sheet of crimes.

2. No person who submits a list of total tax invoices by customer shall submit to the Government a false list of total tax invoices by customer under the Value-Added Tax Act without supplying goods or services;

Nevertheless, on January 25, 2016, the Defendant filed a report on the confirmation of value-added tax for the second period of February 2015 with the Gwangju Tax Office located in Gwangju City, a culture of 127, and submitted to the Government a list of false sales invoices, stating as if he/she supplied goods or services equivalent to KRW 714,00,000 in total supply value, even though he/she did not have supplied goods or services to L, M, and N.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning suspect examination of the police against theO;

1. Statement made by the police on P;

1. Each written accusation;

1. Investigation related to trading order;

1. Each tax invoice, a detailed statement of transactions, and a deposit sheet of cash;

1. As to the investigation report ( as to the processing seller):

1. Application of Acts and subordinate statutes on the list of invoices by customer;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act (the issuance of false tax invoices) concerning the crime, and the provision of Article 10 (3) 3 of the Punishment of Tax Evaders Act (the submission of a list of total tax invoices by false sales and by seller), and the selection of imprisonment with labor for each type of crime;

1. The aggravated Criminal Act for concurrent crimes.