A defendant shall be punished by imprisonment for one year.

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 the actual operator of Jung-gu, Incheon, B C, and is the representative director of F, Inc. located in the second floor of E-dong.

No person shall issue or be issued bills under the Income Tax Act and the Corporate Tax Act, without supplying or being supplied with goods or services.

1. Nevertheless, the Defendant issued a false invoice, on June 30, 2015, at the foregoing D office, the Defendant issued a false invoice of KRW 10,000,000 of the supply value as if he had not supplied goods or services to G, and issued a false invoice of KRW 10,00,000 from that time until June 29, 2018, as indicated in attached Table 1 and Table 2.

2. On July 31, 2017, the Defendant received a false invoice, including the receipt of a false invoice equivalent to KRW 133,66,500 of the supply value as if he/she did not receive the goods or services from H even though he/she did not receive the goods or services from H, and was issued a false invoice equivalent to KRW 735,534,50 in total seven times in total, even though he/she did not receive the goods or services from the time when he/she received the goods or services from H.

Summary of Evidence

1. Defendant's legal statement;

1. Examination protocol of the accused by prosecution;

1. A report on the closure of a criminal charge and a tax offense investigation;

1. The above entrusted electronic account statement, electronic account statement, and electronic tax invoice;

1. Application of Acts and subordinate statutes concerning transaction by account;

1. Article 10(3)2 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter the same shall apply) (former Punishment of Tax Evaders Act), among the concurrent criminal offenders, the former part of Article 37, Articles 38(1)2 and 50 of the Criminal Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter the same shall apply), whichever is the largest number of offenses, shall be the violation of the Punishment of Tax Evaders Act due to the receipt of a false invoice on September 30, 2017.