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 this judgment becomes final and conclusive.

Punishment of the crime

From April 1, 2014, the Defendant operated C for the purpose of construction business on B and 1st floor of light-si from April 1, 2014.

No one shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or service.

On June 29, 2015, the Defendant issued a false sales tax invoice as if the supply price was supplied for services other than 250 million won, although the Defendant did not supply goods or services to E operated by D at the C office.

Around February 24, 2015, the Defendant issued an electronic tax invoice stating an excessive amount of KRW 50 million, even though he/she supplied services equivalent to KRW 18,909,900 to E operated by D, and the fact that the Defendant issued an electronic tax invoice of KRW 20 million on May 19, 2015, and the supply price of KRW 20 million on June 3, 2015, and KRW 250,000,000 on June 29, 2015, although he/she had no fact of supplying goods or services to E. In relation to the investigation, he/she was subject to an investigation by interested parties, and was willing to submit a false agreement as if he/she actually agreed on a construction agreement between C and E.

1. On September 10, 2015, the Defendant forged a private document forgery under the title of “Agreement on Construction Work” using computers at C Office and forged the “Agreement on Construction Work” under the title of “Agreement on Construction Work”. In relation to F’s house demolition works between E and C, documents prepared on February 15, 2015, stating that the contract amount is KRW 55 million (including value-added tax) with respect to the F’s house demolition works, and signed and sealed the E seal voluntarily created by the Defendant on the name side of ED’s name, and forged the “Agreement on Construction Work” under Chapter 4, a private document on rights and obligations under the name of E without authority for the purpose of exercising at the same location on a temporary basis, as shown in the attached list of crimes.

2. The defendant shall display a falsified investigation document.