The defendant is not guilty. The summary of the judgment against the defendant shall be published.

1. No person charged of this case shall submit to the Government a list of total tax invoices by sales and by seller under the Value-Added Tax Act without being supplied with goods or services or without being supplied with such goods or services by falsehood;

The Defendant received business fees of KRW 10,00 per unit from KRW 10,000 to KRW 30,000 per unit in return for attracting access to the Internet in Osan-si C and 204, E, and concluded a contract for consignment of attracting access to the Internet, and thus, the Defendant issued a tax invoice only on the amount of the above business fees. However, the Defendant issued a false electronic tax invoice upon request from F, etc. for the issuance of the electronic tax invoice, including the supply value of the goods supplied to online visitors.

Accordingly, on July 25, 2014, the Defendant reported the value-added tax on D at the Dongwon Tax Office in 2014, and submitted to the Government a false list of the total tax invoices by the seller as if he provided services equivalent to KRW 818,995,545 in total to E, even though the fact was that the Defendant included the cash goods of customers, not the cost of the service, but the cost of the service.

2. The sale shall be considered ex officio;

A list of total tax invoices for the portion of issuance of electronic tax invoices which need not be submitted shall be submitted.

Even if it is difficult to evaluate that a list of total tax invoices under the added-value tax-related Acts is submitted by stating the list of total tax invoices, and even if that part of the tax invoices is related to the electronic tax invoices issued falsely, the act of submitting to the Government by stating the list of total tax invoices by seller and by seller under the added-value Tax Act in a false manner cannot be deemed as constituting “the act of submitting to the Government” under Article 10(3)3 of the Punishment of Tax Evaders Act (see Supreme Court Decision 2017Do11628, Dec. 28, 2017). According to the record, D is intended to make a final return of the value-added tax for the first period of 2014.