A defendant shall be punished by imprisonment for six months.

Punishment of the crime

1. He/she shall not issue or issue a tax invoice under the Value-Added Tax Act without supplying any goods or services in violation of the Punishment of Tax Evaders Act with respect to the issuance of false tax invoices;

On September 7, 2016, the Defendant issued 93 copies of the tax invoice of KRW 1,561,094,600 in total, instead of supplying goods or services as shown in the separate list of crimes, even though the Defendant did not supply the CE with the NC Line equivalent to KRW 10 million to the CE.

2. He/she shall not register a business with another person's name, or operate a business by using another person's business for the purpose of evading taxes in violation of the Punishment of Tax Evaders Act or evading compulsory execution concerning the lending of name;

Nevertheless, on August 9, 2016, the Defendant: (a) registered an entrepreneur using the name of M in the Ma in the Pocheon-ro, 75-ro, Ma; (b) issued a false tax invoice stating the false fact as if there was supply of goods or services between the “Z” and “G” in the same manner as the “J” and operated a business using the M’s name for the purpose of evading taxes by obtaining a false tax invoice; and (c) operated a business using the said business registration.

Summary of Evidence

1. Defendant's legal statement;

1. Police suspect interrogation protocol of M;

1. A written accusation;

1. A report on investigation of value-added tax;

1. Each tax invoice;

1. Application of Acts and subordinate statutes for business registration;

1. Article 10(3)1 of the former Punishment of Tax Offenses Act (amended by Act No. 16108, Dec. 31, 2018) (amended by Act No. 16108, Dec. 31, 2018) relating to criminal facts and Article 10(3)1 of the Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31,