A defendant shall be punished by imprisonment for not more than ten months.

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

Punishment of the crime

The Defendant is a director in the company E, a corporation engaged in the business of manufacturing and selling automation machinery in Pyeongtaek-si, who actually operates the company, and F is a person who operates the “H” engaged in the business of processing and disposing of waste resources, including the overall distribution, in Seo-gu, Seoan-gu, Seoan-si, Seoan-si, and I is a person who operated the “K” in Seoan-gu, Seoan-gu, Seoan, Seoan-gu.

No person shall issue any tax invoice without supplying goods or services.

Nevertheless, the Defendant and F intented to issue a false tax invoice as if they were supplied with scrap metal in the above H even though they did not actually supply scrap metal after the registration of “H” in the name of F, and the Defendant and I attempted to issue a false tax invoice as if they were supplied with scrap metal in the above H even though they had not actually supplied scrap metal after the registration of “K” in the name of I, and the Defendant and I attempted to issue a false tax invoice as if they were to supply scrap metal in the above K even if they had not actually supplied scrap metal after the registration of “K” in the name of I.

1. On June 11, 2014, the Defendant, in collusion with F, issued a copy of the tax invoice of KRW 230,000,000 from around 20 to July 5, 2014, in total supply price of KRW 12 times in the same way as the crime list (1), in fact, the Defendant issued a copy of the tax invoice of KRW 1,045,370,000 in total supply price of KRW 12 in the same manner as the tax invoice of KRW 1,045,370,000 from around 20 to July 5, 2014, although the Defendant had not supplied scrap scrap metal of KRW 230,00 operated by F to L.

2. The Defendant, in collusion with I on September 15, 2014, issued one sheet of tax invoice of KRW 42,400,000 as if he/she were to supply the goods equivalent to KRW 42,40,00 to E, a stock company operated by I, in fact, at the place of business of the above corporation E, and as if he/she supplied the goods in fact, he/she supplied them.