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

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

Punishment of the crime

The defendant is a person who was the representative director of C, a corporation mainly established for the development and sale of software.

No one shall be issued or issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services.

[2015 Highest 495]

1. On July 5, 2012, the Defendant issued a false electronic tax invoice, as if C supplied the above server equivalent to KRW 624,530,50,00 to Hyundai EPS, although the fact at the above C office located in the building D in Geumcheon-gu Seoul Metropolitan Government was not the fact that C was supplied to Hyundai EPS (BL890C12).

Accordingly, the defendant did not supply goods or services, and issued a tax invoice under the Value-Added Tax Act.

2. On July 10, 2012, the Defendant received false electronic tax invoices, despite the fact in the above C office around July 10, 2012, that C was supplied with the above HPB server from the FFG system (ju), as if C was supplied with the HP server equivalent to KRW 691,710,800 from the FFG system.

As a result, the Defendant did not receive goods or services, but was issued a tax invoice under the Value-Added Tax Act.

[2015 Highest 1194]

1. Around September 10, 2010, the Defendant issued a false tax invoice as if C supplied the above servers equivalent to KRW 479,994,00 to Hyundai Edex, although there was no fact that the fact in the above C office located in Geumcheon-gu Seoul Metropolitan Government D D was supplied to Hyundai Edex (State).

Accordingly, the defendant did not supply goods or services, and issued a tax invoice under the Value-Added Tax Act.

2. The Defendant received false tax invoices from the above C office around September 13, 2010, was supplied with the above HP server from the Filience System (State).