A defendant shall be punished by imprisonment for four 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

The Defendant operated the door-to-door business with the trade name “C” in the following City B.

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

Nevertheless, around April 10, 2017, the Defendant issued one electronic tax invoice in the form of “C”, “D”, “122,727,271”, and “Form of Electronic Tax Invoice” as “31 March 31, 2017,” as if the supply price of goods or services equivalent to KRW 122,727,271, in the above D, although the Defendant did not supply goods or services to “D” at the above company’s office.

2. No act of submitting a false list of total tax invoices by seller shall be submitted by entering a false list of total tax invoices by seller;

Nevertheless, around July 25, 2017, the Defendant received the return of value-added tax for 52-gil 19, 2017 from the Dolsan Tax Office at 52-gil 19, 2017, and submitted a false list of individual tax invoices to the public officials in charge of the said tax office, as if the Defendant had not received any goods or services from the “E” but received any goods or services from the said E.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Application of the Acts and subordinate statutes on a written accusation, a completion supplementary protocol, electronic tax invoices, electronic tax invoices list, and list of total tax invoices by customer;

1. Article 10 (3) 1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018); Article 10 (3) 3 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter referred to as the “former Punishment of Tax Evaders”);

1. Article 37 (former part), Article 38 (1) 2, and Article 50 (1) of the Criminal Act to increase concurrent crimes.