A defendant shall be punished by imprisonment for four months.

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

Punishment of the crime

D Co., Ltd. is a corporation operating aggregate extraction business, etc. in Pyeongtaek-gun E on August 22, 2007 and is a business operator under the Value-Added Tax Act (the business registration number F, October 31, 2013) and the defendant is the actual representative of D.

1. Notwithstanding that the Defendant did not issue or issue a tax invoice without being supplied with or being supplied with goods or services for which false tax invoices were issued, the Defendant issued, around May 31, 2013, a tax invoice in the office of 1587-1 and 414, including that of supplying sand equivalent to KRW 150,501,000 of the supply price, which was the supply price of which was 150,501,000, without being supplied with goods or services to a limited liability company, the counterpart company of the transaction, from that time to October 31, 2013.

Accordingly, the Defendant issued a tax invoice without supplying goods or services.

2. Notwithstanding the fact that the Defendant was either issued or issued a tax invoice without being supplied with or being supplied with goods or services received a false tax invoice, the Defendant was issued, around May 31, 2013, a tax invoice of KRW 41,124,000 of the value of supply, provided that the Defendant was supplied with transportation services equivalent to KRW 41,124,00 of the value of supply without being supplied with goods or services from a fisheries industry, which is a limited liability company that is the opposite contractual party, and received eight copies of the tax invoice of KRW 299,786,00 in total of the value of supply as shown in the separate sheet of crime (2) from that time, even if it was not supplied with goods or services by October 31, 2013.

This is the defendant's goods or services.