A defendant shall be punished by imprisonment for not less than eight months.

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

Punishment of the crime

The Defendant is the representative of “C”, an advertising agency located in Busan Seo-gu B.

No person shall issue or receive a tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or service, and submit a sales and purchase tax invoice by customer stating in falsity.

1. On June 10, 2018, the Defendant issued, at the above C office, a false tax invoice of KRW 30,000,000 from that time to October 17, 2019, stating that he/she supplied goods or services equivalent to KRW 30,00,00, although he/she did not supply goods or services to D, and issued a tax invoice of KRW 490,040,000, total value of supply over 25 times, without supplying goods or services as shown in the attached list of crimes.

2. On June 20, 2018, the Defendant received a false tax invoice, stating as if he were supplied goods or services equivalent to KRW 151,30,000 of the supply value, even though he did not receive goods or services from E at the above C office, was issued a false tax invoice.

3. Submission of a false list by buyer;

A. On July 28, 2018, the Defendant filed a false list of total tax invoices, stating the amount of goods or services equivalent to KRW 30,000,000, even though there was no fact that goods or services were supplied to D upon filing a return of the first value-added tax return in 2018 on the Seo-gu, Seo-gu, Busan, Seo-gu, Busan.

B. On February 8, 2019, the Defendant filed a return on the value-added tax return for the second period of 2018 on the Seosan-ro 10, Seo-gu, Busan, Seo-gu, Seo-gu, and submitted a false list of the total tax invoice by buyer as if the Defendant supplied goods or services equivalent to KRW 50,000,000, although there was no fact that the goods or services were supplied to F.

Summary of Evidence

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