A defendant shall be punished by imprisonment for six months.

However, the execution of the above sentence shall be suspended for a period of one year from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendant is a person who operated B personal business with the purpose of assembling machinery parts from February 27, 2014 to December 31, 2015.

1. It shall not supply or receive any goods or services in exchange for false purchase tax invoices, nor issue or receive any tax invoice under the Value-Added Tax Act;

(1) On March 2015, the Defendant issued one copy of a false purchase tax invoice in the name of the non-contributing Co., Ltd., which is the supply price of goods equivalent to KRW 94.5 million from the non-contributing Co., Ltd., without real transactions, at the above B office of Busan Shipping Daegu, Busan.

(2) On May 2015, the Defendant issued one copy of the false purchase tax invoice in the name of the non-corporate holding company, as the Defendant received goods equivalent to KRW 126 million from the non-corporate holding company, without any real transaction, from the above B office.

Accordingly, the Defendant was issued KRW 220,500,000,000 total face value of the false purchase tax invoice and the supply price.

2. He/she shall not submit to the Government a false list of invoices of separate tax invoices by purchasing companies under the added-value-Added Tax Act, stating in falsity a list of invoices by purchasing companies;

On July 27, 2015, the Defendant was issued two copies of the purchase tax invoice amounting to KRW 220,500,000,000,000,000,000,000,000,000,000,000,000,000,0000,000,000,000,0000,000,000,0000,000,0000,0000,0000,0000,000,000,000,000,00

A list of total tax invoices by seller entered falsely in the manner of entry was submitted to the above Suwon Tax Office.

As a result, the Defendant entered a list of total tax invoices by a purchaser under the Value-Added Tax Act in a false manner and submitted it to the government.

(i) the evidence;