A defendant shall be punished by imprisonment for not more than ten 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

From June 10, 2009 to August 31, 2010, the Defendant, while working as the representative of the “D” consumer goods wholesale and retail chain in Busan Nam-gu, Busan, took overall charge of the business affairs of the above company.

1. No person who issues a false tax invoice shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or services;

Nevertheless, on January 10, 2010, the Defendant issued 68 false tax invoices, each of which total supply value is 757,718,18,180, from that time to June 30, 2010, to 11 companies, such as F and G, including the issuance of a false tax invoice of 5,400, which is the supply value, as if the Defendant did not supply goods or services to E in the said D office without supplying goods or services, from that time, to June 30, 2010.

2. No person who receives a false tax invoice shall be issued a tax invoice under the Value-Added Tax Act without being supplied with any goods or services;

Nevertheless, on April 30, 2010, the Defendant issued 7 copies of a false tax invoice consisting of 221,020,000 won in total from three enterprises, such as I, as shown in the attached Table 2, from that time until June 30, 2010, as shown in the attached Table 2, as if he received a false tax invoice consisting of 49,350,000 of the value of supply as if he received products, such as Korean creative works, even though he did not receive goods or services from H, even though he did not receive any goods or services.

Summary of Evidence

1. Partial statement of the defendant;

1. A written accusation;

1. Report on the results of trade practice;

1. A copy of tax invoice;

1. The defendant and his defense counsel are merely issuing or receiving a tax invoice with the knowledge that the defendant is a normal trader, and the network J issues or receives a false tax invoice.