A defendant shall be punished by imprisonment for not less than one year and six months.

However, the execution of the above punishment shall be suspended for three years from the date this judgment becomes final and conclusive.

Punishment of the crime

B The decision-making company is a corporation established in Gwangju City for the purpose of cooking and wholesale and retail business, and the defendant is the representative director of the above corporation.

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 for profit.

Nevertheless, the defendant accepted the request by the defendant to issue or receive a false tax invoice without the transaction of goods or services from the Dong F, who operates the D Co., Ltd. (the name of the corporation and the changed name before change: E Co., Ltd.) on March 4, 2019.

1. On August 14, 2014, the Defendant issued a false tax invoice in the BB office, and the fact is that, although there was no supply of goods or services to the DB office, the Defendant issued a false tax invoice in an amount equivalent to KRW 185,677,091 of the supply price to the DB office, and from around that time to May 10, 2018, the Defendant issued a false tax invoice in an amount of 5,680,112,347 won in total, as shown in [Attachment 1-86] No. 1-86 of the DB list.

2. On October 23, 2014, the Defendant in receipt of a false tax invoice received a false tax invoice equivalent to KRW 5,65,049,917 in total for 33 times, as shown in [Attachment Table 87-119] from July 19, 2018, even though there was no fact that the Defendant received goods or services from the D Co., Ltd., the supply price of KRW 181,818,181 from the D Co., Ltd., even though it did not receive the goods or services from the D Co., Ltd., and around that time, the Defendant received a false tax invoice in total.

Summary of Evidence

1. A criminal defendant's written accusation and a report on investigation into value-added tax;

1. Details of financial transactions and details of issuance of false tax invoices, and application of Acts and subordinate statutes to investigation reports on electronic tax invoices (verification of judgment on the other party to transaction);

1. Article 8-2(1)1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes, and Article 8-2(1)2 of the former Punishment of Tax Evaders Act concerning criminal facts.