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

However, the execution of the above punishment shall be suspended for two years from the date of the final judgment.

Punishment of the crime

[2013 Highest 2987] The Defendant is a person who operates “F” in Yeongdeungpo-gu Seoul Metropolitan Government E.

On February 9, 2011, the Defendant received from G (H) a false purchase tax invoice in the aggregate amounting to KRW 1,768,396,096, from that time until December 13, 2012, including a false purchase tax invoice, as shown in the attached list of crimes, as if F was supplied with software maintenance services equivalent to KRW 8,925,00 from G, without being supplied with goods or services from G (H).

[2013 Highest 3148] The Defendant has operated I, a loan brokerage company, a loan brokerage company, from January 18, 2010 to July 31, 2013.

No one shall submit to the Government a list of total tax invoices by purchaser or seller under the Value-Added Tax Act without supplying or being supplied with goods or services, entered false list of total tax invoices by purchaser or seller.

1. On April 2011, the Defendant prepared a false list of total tax invoices by seller on the first half-yearly preliminary return of 201, the Defendant: (a) made a preliminary return of value-added tax on the first half-yearly return of 201 to Company I in Yeongdeungpo-gu Seoul Metropolitan Government, Yeongdeungpo-gu, 52-1; and (b) submitted the documents to the public official in charge of the said tax office, stating the false list of total tax invoices by seller as if he was supplied with goods or services equivalent to the value of 9,659,090 won from the IM system, although he was not provided with goods or services equivalent to the value of 9,659,09

Accordingly, even without being supplied with goods or services, the Defendant entered a list of total tax invoices by seller under the Value-Added Tax Act in a false manner and submitted it to the Government.

2. The false preliminary tax invoice for the second half of the year 201.