A defendant shall be punished by imprisonment for one year.

However, the execution of the above punishment shall be suspended for two years from the date of this judgment.

Punishment of the crime

"2018 High Class 1632" is the representative in the name of Gangseo-gu Seoul Metropolitan Government C building and E in subparagraph d, and the defendant is the actual operator of the above E and the F building in Ansan-si and the representative director of H corporation in the above E.

No one shall issue or obtain a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services, and shall submit to the Government the sales and purchase tax invoice under the Value-Added Tax Act by entering it in falsity.

Nevertheless, the Defendant failed to issue a tax invoice from a company that provides construction services to H, leading the Defendant to B, issued a tax invoice in the name of E, and led the Defendant to reduce the burden of value-added tax by receiving the input tax deduction.

On November 2, 2016, the Defendant, in collusion with B, issued a false tax invoice stating that E provided services equivalent to KRW 137,657,830 at H office of the said H Co., Ltd., Ltd., in addition to the supply price of services equivalent to KRW 137,657,830 on December 30, 2016, by December 30, 2016, a tax invoice of KRW 11,921,45,073 in total, as shown in the attached list 1 of crime list.

The defendant of "2019 Highest 104" is the representative director of the H for the purpose of the F building in Ansan-si and the building business in subparagraph g.

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.

On November 2, 2016, the Defendant issued a false tax invoice to the effect that the Defendant received services equivalent to KRW 137,657,830, even though he/she did not receive goods or services from E at the H office, and that he/she received services equivalent to KRW 137,657,830 from E from that time until December 27, 2016.