A defendant shall be punished by imprisonment with prison labor for up to six months.

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

Punishment of the crime

From March 31, 2017 to September 19, 2018, the Defendant operated D, a company providing specialized construction subcontracting services in Seoan-gu, Seoan-gu, Seoan-gu, and (c).

No act of issuing a tax invoice under the Value-Added Tax Act without supplying goods or services shall be allowed.

On March 19, 2018, the Defendant issued a false tax invoice of an amount equivalent to KRW 214,909,090,090, total supply value to six companies, from the time on eight occasions until August 18, 2018, as shown in the separate list of crimes, as if he/she supplied goods or services, even though he/she did not supply the goods or services to E, a false tax invoice of an amount equivalent to KRW 45,454,545.

Summary of Evidence

1. Partial statement of the defendant;

1. Each electronic tax invoice;

1. Application of Acts and subordinate statutes to an accusation, a report on investigation into value-added tax, and a written confirmation of facts of each customer in supplementary investigation records by item of value-added tax;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018) of the same Act (amended by Act No. 16108, Dec. 31, 201);

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Determination as to the assertion of the Defendant and the defense counsel under Article 62(1) of the Criminal Act

1. The alleged defendant concluded a human resources supply contract with F, prepared to supply human resources, and issued electronic tax invoices listed in [Attachment Table 2], and the F planned construction works did not proceed, and thus, the human resources prepared by the defendant were waiting for waiting for the atmosphere, and the defendant was able to withdraw or modify the above electronic tax invoices without filing a tax invoice, but the defendant discontinued his/her business without filing a tax invoice, and the defendant could not modify the above electronic tax invoices. As such, the defendant was false as to the above part.