A defendant shall be punished by imprisonment with prison labor for four months.

However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

Punishment of the crime

[Criminal Power] On February 15, 2019, the Defendant was sentenced to ten months of imprisonment for fraud at the Seoul Central District Court, and the judgment became final and conclusive on July 23, 2019.

【Criminal Facts】

No tax invoice under the Value-Added Tax Act shall be issued without supplying goods or services, and a list of total tax invoices by customer shall not be submitted by entering it in falsity.

Defendant

A lending from B, without supplying goods or services in the name of an individual enterprise located in Yeongdeungpo-gu Seoul Metropolitan Government “D”, and intended to issue a tax invoice and submit a false list of the total tax invoices by customer.

1. From March 31, 2017 to June 30, 2017, the Defendant issued a tax invoice stating “E”, “construction cost”, and “17,00,000” as well as a tax invoice stating “E”, “construction cost”, “supply price”, and “17,00,000” in order to pretend that goods or services were supplied in a place where no knowledge is available on May 31, 2017, and issued 17 copies of the tax invoice consisting of 330,000,000 in total without supplying goods or services as shown in the list of crimes.

2. Around July 25, 2017, the Defendant submitted a list of total tax invoices by false seller: (a) around July 25, 2017, the Defendant reported the value-added tax for the first time in 2017 at Yeongdeungpo-gu, Yeongdeungpo-gu, Seoul; (b) entered the total value of supply in the list of total tax invoices by the first seller in 20,000,000 won, irrespective of the fact that he/she supplied goods or services.

Summary of Evidence

1. Defendant's legal statement;

1. The suspect interrogation protocol of the police as to B;

1. The police statement concerning F;

1. A report on completion of investigation related to trading order;

1. Data related to tax invoices;

1. Previous records: Criminal records, previous records and results of confirmation of dispositions, and application of statutes governing judgment;

1. Relevant Articles of the Act and the choice of punishment concerning the facts constituting the crime;