A defendant shall be punished by imprisonment for six months.

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

Punishment of the crime

The defendant is the actual operator of E Co., Ltd. located in Daegu-gu Seoul Metropolitan Government D.

1. It shall not issue any tax invoice under tax-related Acts without supplying goods or services;

Nevertheless, around November 29, 2014, the Defendant issued an amount of KRW 1,415,854,200,200, without supplying goods or services at the above E office, to the above F company without supplying goods or services at the same place, including the supply of goods or services at KRW 18,20,00,00, such as others, and from around that time to July 7, 2015, the Defendant issued a tax invoice of KRW 23,00,00 in total, without supplying goods or services, such as goods or services, at the same place as the list of crimes, and without supplying the sales invoice of KRW 23,415,854,20.

2. It shall not be allowed to receive an invoice for tax pursuant to tax-related Acts without being supplied with goods or services;

Nevertheless, around April 6, 2015, the Defendant issued a tax invoice of KRW 92,00,000, including Gohap Co., Ltd., a copy of the supply of goods equivalent to KRW 92,00,000, such as Gohap, to the same place from around that time to June 17, 2015 without supplying goods or services from H Co., Ltd., and received from H Co., Ltd., a copy of the purchase tax invoice of KRW 321,470,200 in total without supplying goods or services.

3. No act of submitting to the Government a sum table of tax invoices by customer under tax-related Acts, without supplying goods or services, by stating in falsity a sum table of tax invoices by customer;

Nevertheless, on January 25, 2015, the Defendant filed a final return on value added tax at the 118 tax office located in Daegu-gu, Daegu-gu, Daegu-gu, Seoul-gu, and at the 2nd office in 2014 for the former branch of the said corporation E, the Defendant filed a final return on value added tax.