A defendant shall be punished by imprisonment for four months.

However, the execution of the above punishment 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 a person who has operated a “C” that carries on construction business, general facilities and other subcontracting business in Asan City.

No person shall submit to the Government, a false list of invoices by customer or purchaser under the Value-Added Tax Act, without supplying or receiving goods or services, on which a false list of invoices by customer or purchaser is entered.

1. Submission of a sum table of accounts of separate tax accounts by false customers;

A. On July 25, 2014, the Defendant reported the value-added tax at the astronomical tax office located 14-80, Nam-gu, Nam-gu, Chungcheongnam-gu, Seoul, and on January 1, 2014 (see, e.g., January 1, 2014; Jun. 30, 2014); and the Defendant submitted to the Government a false list of accounts by customer, stating a false list of accounts by customer, as such, although the Defendant did not supply the amount equivalent to KRW 221,40,000 to D.

B. On January 25, 2015, the Defendant reported value-added tax at the aforesaid Incheon District Tax Office on February 2014 ( July 1, 2014 - December 31, 2014), and submitted to the Government, a false list of accounts for separate tax accounts by customer, stating the false list of accounts for separate tax accounts by customer, even though the Defendant did not supply the amount equivalent to KRW 203,80,000 to D.

2. Submission of a sum table of separate tax invoices by false purchasers;

A. On July 25, 2014, the Defendant reported value-added tax at the astronomical tax office located 14-80, Nam-gu, Nam-gu, Chungcheongnam-gu, Seoul, and on January 1, 2014 (see, e.g., January 1, 2014; Jun. 30, 2014); and the Defendant submitted to the Government a false list of accounts for separate tax accounts by the purchaser as if he received the supply amount of KRW 294,00,000, even though he did not receive the supply amount of KRW 294,000 from E.

B. On January 25, 2015, the Defendant reported the value-added tax at the aforesaid Incheon District Tax Office on February 25, 2015 (see, e.g., Supreme Court Decision 251,000,000 won from E, and the amount equivalent to KRW 1,189,80,000 from F was not supplied from E, the Defendant entered a false list of the purchase price invoices by its purchaser as if it were supplied.