A defendant shall be punished by imprisonment for six months.

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

Punishment of the crime

The Defendant is a person who has operated the “C” as a mid-term tools and retail business entity, which has an office in M&S-gu, M&S-gu, Gyeongwon-si.

No person liable to issue a tax invoice (including an electronic tax invoice; hereinafter the same shall apply) pursuant to the Value-Added Tax Act shall issue a tax invoice without issuing it or with a false entry, and no one shall issue or receive a tax invoice under the aforesaid Act without supplying or being supplied any goods or services.

1. Violation of Article 10(1)1 of the Punishment of Tax Evaders Act - The Defendant issued a false tax invoice on or around September 10, 2018, and the Defendant issued three copies of the false tax invoice in total amount of KRW 28,065,00,000, respectively, from that time until November 23, 2018, in spite of the contract to supply goods or services equivalent to KRW 74,435,00,000 at the market price, including the output production, to D business owners E, as if they were supplied with goods or services equivalent to KRW 102,50,000, as if they were supplied.

2. Violation of Article 10 (3) 1 of the Punishment of Tax Evaders Act;

A. On August 6, 2018, the Defendant issued a false tax invoice: (a) around August 6, 2018, the Defendant: (b) prepared and issued a sales tax invoice in an amount equivalent to KRW 10,300,000, as if he supplied goods or services in F Management G despite the fact that he/she did not supply goods or services; and (c) issued a false tax invoice in an amount equivalent to KRW 1,660,956,60 in total for 35 times in total, as shown in the separate sheet of crimes (2) by the aforementioned method, from that time until December 31, 2018.

B. On December 31, 2018, the Defendant, who received a false tax invoice, did not receive any goods or services from the above office.