A defendant shall be punished by imprisonment for one year.

An application for remedy by an applicant for compensation shall be dismissed.

Punishment of the crime

The defendant of "2019 Highest 574" is the representative of D for advertising agency, etc. in Seo-gu, Seo-gu, Gwangju.

No one shall issue or receive a tax invoice under the Value-Added Tax Act without supplying goods or services or without receiving such tax invoice, and no person who is obligated to issue a tax invoice pursuant to the Value-Added Tax Act shall issue a tax invoice by failing to issue the tax invoice or by entering false matters therein, and no person who is obligated to receive a tax invoice pursuant to the Value-Added Tax Act shall issue a tax invoice in collusion with another person who is obligated to receive a

On July 9, 2018, the Defendant issued one copy of the tax invoice stating false facts as if it had not been actually supplied goods or services equivalent to KRW 20 million to E.

From that time until January 10, 2019, the Defendant issued four copies of the tax invoice amounting to KRW 115 million in total on four occasions, as if he had not been supplied with goods or services, as shown in the table of crime Nos. 1 through 4, and issued one copy of the tax invoice equal to KRW 50 million in total on one occasion, such as the table Nos. 5 of the crime list Nos. 6 through 12, and issued seven copies of the tax invoice amounting to KRW 304,572,724 in total on seven occasions as shown in the table No. 6 through 12 of the crime list Nos. 13 through 19, and did not obtain seven copies of the tax invoice amounting to KRW 385,845,451 in total on seven occasions as shown in the table of the crime list No. 13 through 19.

Around December 26, 2019, the Defendant introduced the victim himself/herself at the “J” office in the operation of the victim I located in the Nam-gun, Namsung-gun on December 26, 2019 to the victim, who operates the “G” established in the name of F, and “K”, and there are a lot of invoice of tax purchase in our company.