A defendant shall be punished by imprisonment for four months.

Punishment of the crime

The Defendant, from around July 1997 to July 2015, was in office as a representative director of C Co., Ltd., the purpose of which is to manufacture automobile parts.

1. No person who issues a false tax invoice shall receive any tax invoice under the added-value-added tax-related Acts without being supplied with goods or services;

On April 19, 2013, the Defendant received one copy of the tax invoice stating the false content that the Defendant received goods or services equivalent to KRW 47,500,000 from E, regardless of the fact that the Defendant received goods or services from E, which is a customer, from E, from F, the actual operator of E.

As such, the Defendant received seven copies of the processed tax invoice from the above date to April 30, 2015, including an act of receiving one copy of the processed tax invoice, on a total of seven occasions, as shown in attached Table 1, the supply value of the processed tax invoice consisting of the total amount of seven times, as shown in attached Table 1.

2. Any person who fails to issue a tax invoice shall prepare and issue a tax invoice under the Value-Added Tax Act;

In the same place on July 1, 2015, the Defendant did not prepare and issue the relevant tax account statement to the G, even if he/she sold the closed penalty to pro-Japanese for KRW 5,487,90.

As such, the Defendant supplied goods at the same place from the above date to November 26, 2015, including not preparing and issuing a tax invoice under the Value-Added Tax Act, and supplied goods equivalent to KRW 42,346,100 on seven occasions in total, as shown in attached Table 2 of Crimes List 2, and did not prepare and issue seven copies of the tax invoice under the Value-Added Tax Act.

Summary of Evidence

1. Statement by the defendant in court;

1. The statement of H, the statement of the police officer concerning I, and the statement of the police officer concerning F, 1.