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

However, 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

No person shall issue any tax invoice under the Value-Added Tax Act without supplying or receiving any goods or service, and shall submit to the Government a list of total tax invoices by seller or seller with false entries.

Nevertheless, from around August 1, 2013, the Defendant operated a personal business operator with the trade name “C”, and was willing to issue a false tax invoice to D Co., Ltd. without real transactions from around September 10, 2013.

1. On March 10, 2014, the Defendant issued a false tax invoice amounting to KRW 300,791,000 in total from September 10, 2013 to March 10, 2014, including the issuance of one copy of the tax invoice of KRW 300,791,00 in supply price, even though he/she did not supply a heavy cell phone to D, a corporation with the second floor of Dobong-si, Seoul Dobong-gu, Seoul, and the second floor, and issued a false tax invoice of KRW 300,00 in total from September 10, 2013 to March 10, 2014, as indicated in the list of crimes in the attached Table.

Accordingly, the Defendant issued a false tax invoice equivalent to KRW 3,182,339,408 in total supply value for profit-making purposes.

2. On January 26, 2014, the Defendant in violation of the Punishment of Tax Evaders Act reported on the confirmation of value-added tax at the subsidiary tax office located in 227, south-ro, Seocheon-si, 2014, and on January 1, 2013, the Defendant supplied a stock company with goods or services equivalent to KRW 2,624,985,408, even though he/she did not supply goods or services to D.

A list of accounts for separate tax accounts of each customer with false statements was submitted.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. A list of electronic tax invoices and an electronic tax invoice;

1. A list of total tax invoices, an electronic tax invoice, and a general value-added tax return;

1. A copy of passbook transaction;

1. Application of statutes on site photographs;

1. Aggravated punishment, etc. of specific crimes, covering the relevant Article of the Act and the choice of punishment.