A defendant shall be punished by imprisonment for not more than ten 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 established for the purpose of leasing construction machinery with an office in Michuhol-gu Incheon Metropolitan City B.

1. On July 31, 2016, the Defendant violated the Punishment of Tax Evaders Act relating to the issuance of false tax invoices: (a) issued false tax invoices as if the Defendant supplied services equivalent to KRW 20,000,000 of the supply value to D, who is a customer, without actually supplying goods or services at the above C Office; and (b) issued false tax invoices equivalent to KRW 1,63,051,000 in total for 91 times from around that time to November 25, 2017, as shown in the separate crime list (1).

2. On July 27, 2015, the Defendant violated the Punishment of Tax Evaders Act regarding the submission of a list of total tax invoices by false seller, stating in the indictment that he/she supplied goods or services equivalent to KRW 26,950,000 in total supply value to the E-B office, even though there was no fact that he/she actually supplied goods or services at the above C office, as stated in the charge of the indictment in the indictment as if he/she was supplied with goods or services. However, this is obvious that it is a clerical error, and even if it is corrected without modification

A list of total tax invoices by customer stating false details is prepared and submitted to the Incheon Tax Office, and a list of total tax invoices by customer stating false details is prepared and submitted to the Incheon Tax Office, as shown in the attached Table (2), from around that time to July 25, 2016, as shown in the attached Table of Crimes (2).

Summary of Evidence

1. Application of statutes to Defendant’s statutory statement closing report on investigation of value-added tax, electronic tax invoices, list of total tax invoices by customer;

1. Relevant provisions concerning facts constituting an offense and the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018) in which the punishment is chosen.