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

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

Punishment of the crime

The Defendant is a person whose mutual clothes, “C,” from February 12, 2013 to February 14, 2014, have been actually operated by a factory.

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

Nevertheless, on July 31, 2013, the Defendant issued a false tax invoice amounting to KRW 14,556,00 in the supply price as if he/she supplied goods or services without supplying goods or services to the Sin P PP Co., Ltd., and from that time until March 31, 2014, the Defendant issued a false tax invoice amounting to KRW 57,820,444 in total 28 times as shown in the attached Table 1.

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

Nevertheless, around January 23, 2014, the Defendant reported the second value-added tax on “C” at the Dongdaemun-gu Seoul Metropolitan Government tax office in Dongdaemun-gu, 159, and submitted to the tax official a list of accounts by customer who falsely recorded the total amount of KRW 289,149,000 in the supply price as if he/she supplied goods or services, even though he/she did not supply goods or services to four companies, such as the Bank of Korea, the Bank of Korea, the Bank of Korea, and the Bank of Korea, the Bank of Korea, and the Bank of Korea, and the Bank of Korea, in addition, submitted to the tax official a list of accounts by customer who falsely recorded the total amount of KRW 289,149,00 in the supply price as if he/she supplied goods or services. From that time to July 25, 2014, the sum of accounts by customer who falsely recorded the total amount of KRW 421,870,90 in the supply price twice as shown in the second list

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. Application of the evidence list 1, 2, 3, and 4

1. The relevant legal provisions and choice of punishment concerning facts constituting the crime;