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

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

Punishment of the crime

The Defendant is a person who has sold cosmetics in the name of Eunpyeong-gu Seoul Metropolitan Government and 502.

1. On June 29, 2015, the Defendant issued a false tax invoice at the Defendant’s D office located in Eunpyeong-gu Seoul Metropolitan Government and 502 on June 29, 2015, and the fact was, despite the fact that the Defendant supplied the goods, issued a false tax invoice as if he supplied the cosmetics equivalent to KRW 27,090,909 to E, and from that time, issued 36 copies of the false tax invoice equivalent to the total supply price of KRW 1,085,081,815, as shown in attached Table (1) by December 31, 2016.

2. On May 28, 2015, the Defendant received a false tax invoice. Notwithstanding the fact that there was no supply of the goods, the Defendant received a false tax invoice equivalent to KRW 7,300,000 from F as if he were supplied with cosmetics equivalent to the supply price of KRW 7,30,00 from F, and received a false tax invoice from January 5, 2017, from that time until January 5, 2017, 31 copies of the false tax invoice equivalent to KRW 1,383,448,00 in total, as shown in the list of crimes (2).

3. On April 15, 2016, the Defendant issued a false invoice of tax amount of KRW 7,538,550 to the foregoing D office, while the Defendant issued three copies of the tax invoice containing false amount of KRW 50,000,000 from that time, as if he supplied cosmetic 7,538,550 to the G “G”, and issued three copies of the tax invoice containing false amount of KRW 213,961,450 to the total supply amount of KRW 213,96,450 to November 25, 2016.

Summary of Evidence

1. Statement by the defendant in court;

1. Each written accusation;

1. (D), electronic tax invoice, copy of document confirming transaction details (F Company H), report on termination of value-added tax investigation (I), and each financial transaction details (Evidence No. 15 through 19);

1. Application of Acts and subordinate statutes on investigation reports (the sequence 24, 25 of the list of evidence, attachment of each accompanying document);

1. Relevant Articles of the Act and the choice of punishment concerning the facts constituting the crime;