A defendant shall be punished by imprisonment for six months.

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

Punishment of the crime

The defendant is a person who has operated an individual enterprise under the trade name of "D" in Pakistan.

1. On October 22, 2016, the Defendant in violation of the Punishment of Tax Evaders Act by receiving a false tax invoice was issued one copy of the tax invoice stating that D was supplied with 19,533,150 won by E even though D had not received goods or services from E, even though D had not received the goods or services from E.

In addition, the Defendant issued 58 copies of the false tax invoice equivalent to the total supply value of KRW 2,001,027,700 in the same manner from the above date to December 31 of the same year, as shown in attached Table 1, by the same method.

2. On November 1, 2016, the Defendant for a violation of the Punishment of Tax Evaders Act by issuing a false tax invoice issued one copy of the tax invoice stating that D, even though D had not supplied the goods or services to F, it was not a fact that D had supplied the goods or services to F, D had supplied the 31,395,000 won of the goods or services to F.

In addition, from the above day to December 29 of the same year, the Defendant issued 31 copies of the false tax invoice equivalent to the total supply value of KRW 794,706,00 in the same manner as shown in attached Table 2 of the crime committed by the Defendant from the above day to December 29 of the same year to seven business entities, such as F.

3. On January 25, 2017, the Defendant for a violation of the Punishment of Tax Evaders Act by submitting a list of accounts on separate tax invoices by false buyers. On January 25, 2017, the Defendant reported the second value added tax at the tax office having jurisdiction over the Geum-dong, Geum-dong, in 2016. Notwithstanding the absence of the fact that he supplied goods or services to G, the Defendant falsely entered a list of accounts for separate tax accounts by customer as if he supplied goods or services in an aggregate amount of KRW 29,570,000 in the supply price, and even though he did not receive the supply of goods or services from H, the Defendant submitted a false list of accounts for separate tax accounts by customer as if he received the supply price of goods or services, and submitted it to the said tax office respectively.

Summary of Evidence

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