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

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.

Punishment of the crime

On October 1, 2015, the Defendant was sentenced to 10 months of imprisonment for fraud at the Seoul Central District Court and 2 years of suspended execution, which became final and conclusive on June 23, 2016.

The Defendant was a person who had operated a dispute resolution committee established from December 17, 2013 to December 31, 2015 for the purpose of manufacturing and selling clothing from Gangnam-gu Seoul Metropolitan Government B to December 31, 2015.

1. No person who is obligated to prepare and issue tax invoices pursuant to the Value-Added Tax-Added Tax-Related Act for the supply value of the tax shall enter and issue such invoices in falsity;

On December 31, 2015, the Defendant issued a tax invoice stating the amount of KRW 19,920,000,000 to the said “D” by issuing one copy of the tax invoice of KRW 49,920,000 for the supply price, even though the Defendant supplied goods or services to the said “D” company.

2. He/she shall not issue any tax invoice under tax-related Acts without supplying goods or services on which he/she issues a false tax invoice;

On August 31, 2015, the Defendant issued a false tax invoice of KRW 80,000,000 in the supply price to the Dispute Settlement Co., Ltd. E, and issued one copy of the false tax invoice of KRW 80,003,440 in the above place at the above place around November 30, 2015, by pretending that he/she supplied goods or services without supplying goods or services to the Dispute Settlement Co., Ltd.

3. It shall not receive any tax invoice under the added-value-added tax-related Acts without receiving goods or services supplied with a false tax invoice;

On June 30, 2014, the Defendant was issued one copy of a false tax invoice of KRW 70,000,000, in the office of the Dispute Resolution Co., Ltd., under the presumption that the Defendant was supplied with goods or services without being supplied with goods or services from the Fund of the Dispute Resolution Co., Ltd.

Summary of Evidence

1. The defendant's person;