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

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

Punishment of the crime

The defendant is the actual operator of the corporation B, and the corporation B is a small-scale indoor decoration business.

1. No person who delivers a false tax invoice shall deliver a tax invoice without supplying goods or services in accordance with the provisions of the Value-Added Tax Act;

Nevertheless, on May 30, 2014, the Defendant issued a false tax invoice in the amount equivalent to KRW 65,00,000 as if he/she supplied goods or services to two trillion won, even though he/she did not supply goods or services to the two trillion won, and issued a false tax invoice in the amount equivalent to KRW 841,221,745 in total, as shown in attached Table 1, from the date of the crime to December 22, 2014.

2. Any person liable to prepare and issue an invoice for tax pursuant to the tax-related Acts on value-added not to issue a tax invoice shall prepare and issue it after supplying goods or services;

Nevertheless, even though the Defendant received a subcontract to perform construction work equivalent to KRW 15,00,000 for the supply price, the Defendant did not issue a tax invoice and did not supply goods or services worth KRW 134,507,461 in total seven times as shown in attached Table 2, as in attached Table 2, until December 22, 2014.

3. No person who submits a list of total invoices by false supplier or seller shall enter and submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act, without being supplied with goods or services;

On July 25, 2014, the Defendant reported the value-added tax of the first time in 2014 at the B office operated by the Defendant, which was located in Young-gu C and 803, Young-gu.