A defendant shall be punished by imprisonment for not less than one year and six months.

However, the execution of the above punishment shall be suspended for a period of three years from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendant is the representative of E Co., Ltd. (hereinafter referred to as “E”) who conducts the business of manufacturing electronic displays in Seocho-gu Seoul Metropolitan Government D.

The Defendant issued, issued, or submitted to the Government, false tax invoices equivalent to the total supply value of KRW 7,265,190,000, or false tax invoices for each seller or the total tax invoices for each seller (the total tax invoices of KRW 3,632,595,00,000, false tax invoices of KRW 3,632,595,00) without supplying or receiving goods or territory for profit as follows.

1. No person who receives false tax invoices shall issue or receive any tax invoice under the added-value-added tax-related Acts without supplying or receiving any goods or services;

Nevertheless, the Defendant received or issued a false tax invoice amounting to KRW 3,632,595,00 in total for profit-making purposes as follows.

A. On August 5, 2013, the Defendant was issued one copy of a false tax invoice as if he received goods or services equivalent to KRW 1,807,297,000 from F Co., Ltd. (hereinafter “F”) although the Defendant had not received goods or services.

B. On August 19, 2013, the Defendant issued four copies of the false tax invoice equivalent to the total supply amount of KRW 1,825,298,000 from August 28, 2013, including the issuance of one copy of the false tax invoice as if he/she supplied goods or services equivalent to KRW 725,790,00 to G Co., Ltd. (hereinafter “G”) as if he/she had not supplied goods or services.

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