A defendant shall be punished by imprisonment for six months.

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

From August 2013 to August 2015, the Defendant operated E Company in the name of Busan B and D from August 2013 to August 2015.

1. It shall not issue or receive an invoice for tax pursuant to tax-related Acts without supplying or receiving any goods or services that are not supplied with false tax invoices;

Nevertheless, around March 6, 2014, the Defendant prepared a tax invoice of the amount equivalent to KRW 50,000,000 in F, even though there was no supply of goods or services to F, and issued a false tax invoice of the total supply amount of KRW 115,454,546, as indicated in the attached Table (1) from November 30, 2014 to November 30, 2014.

2. No one shall submit to the Government a false list of total tax invoices by sales or by seller under the added-value-added tax-related Acts without supplying or receiving any goods or services to submit a list of total tax invoices by false sales or purchase during the period of January 2014;

Nevertheless, on July 25, 2014, the Defendant reported the value-added tax for the first period of January 2014 at the dong tax office located in 16, 2014, Seocheon-gu, Busan, Busan, around July 25, 2014. The Defendant submitted to the said tax office a list of total sales statement equivalent to KRW 448,227,00,000 in total including false information, such as false information, although there was no fact that goods or services were supplied to G during the transaction period from February 1, 2014 to June 30, 2014.

3. A list of total tax invoices by seller and seller under the Value-Added Tax Act shall be made without supplying or receiving goods or services on which a list of total tax invoices for false sales and purchase during February 2014 is submitted;