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

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

Punishment of the crime

1. The Defendant issued a false tax invoice is the representative of the above company registered with the name of “D” around July 1, 2010 for the purpose of engaging in the wholesale business of household appliances on the first floor of the Busan Jin-gu, Busan, and the company was closed ex officio on June 30, 2015.

No person shall issue or receive tax invoices under the Value-Added Tax Act without supplying or receiving goods or services.

On July 30, 2014, the Defendant issued a false tax invoice as if he/she supplied household appliances equivalent to KRW 13,636,363 of the supply price to F, even though he/she did not have supplied household appliances, such as fish containers, to F, which are located on 103th floor of Gyeonggi E-do.

In addition, from July 30, 2014 to December 30, 2014, the Defendant issued 34 copies of the invoice of false tax revenue amounting to KRW 378,545,449, respectively, on a total of 34 occasions, such as the list of crimes (1) in attached Form 378,545,449, respectively.

2. On January 25, 2015, the Defendant submitted a false list of the total tax invoices by customer. On February 25, 2015, the Defendant submitted a false list of the total tax invoices by customer customer at the Busan-dong Busan-dong-dong Busan-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-si, and on February 2, 2014, the Defendant submitted to the Government a false list of the total amount of KRW 183,636,361 as if the supply price was supplied to F despite the absence of the supply of the household-based product, including the false statement of the total amount of KRW 183,545,49 as shown in the list of crimes in the attached Table (2).

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation and a report on the completion of investigation of value added taxes;

1. A report on confirmation of value-added taxes by general taxable persons, and a sum table of accounts of individual tax by customer;

1. Application of Acts and subordinate statutes to investigative reports (report on the statement of a person in charge of accusation concerning failure to submit a tax invoice for partial sales);

1. Relevant Articles of the Act concerning the facts constituting the crime;