A defendant shall be punished by imprisonment for not more than ten months.

except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendant is a person who operated a personal business entity with the trade name of “B”, which performs interior and exterior works from December 2, 2013 to March 2018.

1. No person who issues a false tax invoice shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or services;

Nevertheless, around December 15, 2016, the Defendant issued a tax invoice of KRW 435,00,000 in total of supply value as shown in the attached Table 1 from July 17, 2017, as shown in the attached Table 1, from the date of issuance of a tax invoice of KRW 130,000,000, because the Defendant pretended that B supplied goods or services to D even though there was no fact that B supplied goods or services to D.

2. No person who submits a false list of buyer by buyer shall submit the list of buyer by buyer under the Value-Added Tax Act without being supplied with goods or services;

On January 23, 2017, the Defendant filed the return of value-added tax (from July 1, 2016 to December 31, 2016) for the second period of value-added tax (from July 1, 2016 to December 31, 2016) in Busan, Dong-gu, Busan, and from January 23, 2017, the Defendant submitted one copy of the total tax invoice by buyer stating false value as if he/she supplied remodeling services equivalent to KRW 130,000,000, in spite of the fact that B supplied goods or services to D during the said period, from that time to January 25, 2018.

Summary of Evidence

1. Court statement of the defendant (the second trial date);

1. Application of four Acts and subordinate statutes to a written accusation, a list of the total tax invoice by buyer, and a copy thereof;

1. Crimes of Article 1 applicable to facts constituting a crime and Article 1 of the judgment of choice of punishment: Each Gu;