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

except that 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 a representative who, from August 20, 2014, operates B with construction materials manufacturing business, etc. as a target business.

No person shall issue a sales tax invoice under the Value-Added Tax Act by entering it falsely.

On February 2, 2016, the Defendant received a request from C, who is a model of social-friendly district, to issue excessive tax accounts than actual transaction amounts, and accepted the request, and then issued a false tax invoice to deliver it to the said C.

On February 29, 2016, the Defendant issued and delivered a sales tax invoice with the purport that the Defendant supplied goods equivalent to KRW 56,50,000 to F, a business partner, at the office located in the office located in the building D, Daegu-gu, Daegu-gu, and that the supply price was equivalent to KRW 56,50,000, and issued a sales tax invoice with the total amount of KRW 1,921,940,000 from that date to December 24, 2016, as stated in the list of crimes in the attached Table.

However, as seen earlier, the sales tax invoice issued and issued to C was falsely issued, and the Defendant, on March 7, 2016, remitted KRW 18,002,100, which is part of the sales tax invoice amount received to C, to the account in the name of G, the wife of C, and returned KRW 1,195,043,60 from that time until December 30, 2016, under the name of G, which is the wife of the said G, C, H, and C’s employees.

The Defendant prepared and issued sales tax invoices stating false supply values as above.

Summary of Evidence

1. Defendant's legal statement;

1. Each police statement made to C and I;

1. A copy of an accusation, report on the completion of additional tax investigation, or written answer;

1. Investigation reports (informating documents and receipts submitted by a suspect), investigation reports (informating additional data by an accusation agent);

1. A copy of each general taxable person’s value-added tax return (Evidence Nos. 3 and 6), a list of total tax invoices by seller (Evidence Nos. 5 and 8), a list of credit card sales slips, etc. (No. 2016), and a list of credit card sales slips, etc.;