A defendant shall be punished by imprisonment for not less than eight 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

1. No person liable to prepare and issue a tax invoice under the provisions of the Value-Added Tax Act to issue a false tax invoice shall issue it by entering the false tax invoice in falsity;

Nevertheless, on March 28, 2019, the Defendant issued three false tax invoices equivalent to KRW 1,173,137,375,048, including the issuance of false tax invoices stating the supply price of KRW 737,375,048, as if the Defendant supplied steel bars equivalent to KRW 435,756,252 of the supply price to C corporation at the Busan Busan Busan Busan Busan Busan Gangseo-gu Office, which was located in B, for three times in total, including the supply price of KRW 1,474,50,177, which was entered in the separate sheet of crime from January 8, 2019 to the above time.

2. No one shall be issued a tax invoice in which a person who shall be issued the tax invoice under the Value-Added Tax Act has conspired to receive the tax invoice by falsity;

Nevertheless, the Defendant, at the same place as indicated in paragraph (1) around November 12, 2018, issued a false tax invoice of KRW 2,858,320, which entered the supply price of KRW 207,141,680, as if he/she was supplied with steel bars equivalent to KRW 310,000,00, and issued a false tax invoice of KRW 1,474,50,177, total supply price of KRW 2,206,679,821, as shown in attached Table (2), from around that time to January 10, 2019.

Summary of Evidence

1. The defendant's written accusation, the investigation report on the closure of the investigation into the value-added tax, and each general taxable person's report on the value-added tax, a detailed statement of the actual purchase amount of each electronic tax invoice, and the details of each entry money.