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 becomes final and conclusive.

Punishment of the crime

In spite of the fact that the Defendant did not supply goods or services or was not issued a tax invoice under the Value-Added Tax Act without being supplied, the Defendant conspired to issue a tax invoice under the name of “F” or to acquire a kind of fee without being established or registered as a representative of the Defendant and without being supplied with goods or services after its establishment or business registration.

1. On March 28, 2014, the Defendant conspiredd with the foregoing B, etc., and issued 25 copies of the tax invoice of KRW 1,75,82,800, total supply value to “G” and “H” from June 23, 2018, as if the Defendant supplied scrap metal, even though “F” did not supply goods or services to “G”, the Defendant issued 36,401,00 won tax invoice of KRW 36,40,00 as if he supplied scrap metal, and issued 25 copies of the tax invoice of KRW 1,75,82,80,00 in total, as indicated in the list of crimes in attached Form.

2. On May 31, 2014, the Defendant, in collusion with the foregoing B, etc., received a tax invoice of KRW 230,000,000 as if he were supplied with scrap metal, even though “F” did not have received goods or services from “I”, as if he were supplied with scrap metal.

Summary of Evidence

1. Defendant's legal statement;

1. Statement to the Prosecutor's Office;

1. Statement of value-added tax investigation supplementary;

1. Electronic tax invoices;

1. Application of each of the above-mentioned Acts and subordinate statutes;

1. Article 10(3)1 of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018); Article 30 of the Criminal Act; the choice of imprisonment with labor;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Article 62 (1) of the Criminal Act;

1. Sentencing Article 62-2 of the Criminal Code of the Social Service Order.