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 September 25, 2014, the Defendant is a person who actually operates a private business chain “C” in Yeonsu-gu Incheon Metropolitan City, where steel materials are wholesale, retail, removal, interior, and interior of a panel.

No person shall submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act, stating in falsity, without supplying or being supplied with any goods or service.

1. On July 31, 2015, the Defendant received false tax invoices: (a) issued a tax invoice from “D” to meet the purchase data; (b) provided that the value-added tax was paid to “D”; and (c) provided that no goods or services were provided from “D”, the Defendant received one false tax invoice stating “D” as of July 31, 2015; and (d) issued eight copies of the total value of supply as indicated in “D”, “195,400,000,” “D”; and (b) issued eight copies of the false tax invoice stating “C” from “D” to December 30, 2015.

2. On January 25, 2016, the Defendant submitted a list of total tax invoices by false seller via E Certified Tax Accountants, a tax agent agent of the above C, to pay the relevant value-added tax to D after obtaining a tax invoice from D in order to meet purchase data. Notwithstanding that there was no supply of goods or services from D, the Defendant submitted a list of total tax invoices by false means on eight occasions, stating the false supply price of goods and services equivalent to 1.38,070,000 won.

3. On July 10, 2015, the Defendant who issued a false tax invoice falls short of the purchase data from the above C Office, and from the F.