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

The defendant of Ansan-si 2020 Mandan250 is a person who actually operates a corporation established for the purpose of manufacturing, etc. in Ansan-si B.

1. No tax invoice under the Value-Added Tax Act shall be issued without supplying goods or services to which false tax invoices are to be issued;

Nevertheless, on March 21, 2016, the Defendant issued 12 copies of a tax invoice as if C provided goods or services worth KRW 140,000,000, in total, 12 times, even though C had not supplied goods or services in spite of the fact that C had not supplied goods or services to D, as shown in attached Table 1, even though C had not supplied goods or services from around that time to November 9, 2016.

2. It shall not be supplied with any goods or services received through a false tax invoice issued under the Value-Added Tax Act;

Nevertheless, the Defendant: (a) on March 30, 2016, even though there was no fact that C was supplied with goods or services by E, the Defendant was issued a tax invoice as if C was supplied with goods or services equivalent to KRW 150,000,000 from E, and (b) around that time, even though C was not supplied with goods or services, as shown in attached Table 2 from around November 2, 2016 to around 2, 2016, issued ten copies of the tax invoice as if C was supplied with goods or services totaling 1,20,000,000 won.

On April 3, 2014, the Defendant received a summary order of KRW 2.5 million for a violation of the Road Traffic Act from the Jung-gu District Court's Goyang branch on April 3, 2014. On December 30, 2015, the Defendant received a fine of KRW 4 million for a violation of the Road Traffic Act from the Suwon District Court's Ansan Branch on December 30, 2015.