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

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

Punishment of the crime

1. No person who receives a false tax invoice shall issue or receive an invoice for tax under the added-value-added tax-related Acts without supplying or receiving goods or services;

Nevertheless, on May 1, 2012, the Defendant did not have received goods or services from the “C” in the operation of the Defendant in Dongdaemun-gu Seoul (Seoul) No. B C, 603, and received from the EN, the Defendant issued a false tax invoice in the amount of KRW 130,087,00,000, total supply price of KRW 26,587,000 from the EN as if the goods were supplied by the EN were supplied by the EN. In addition, the Defendant was issued a tax invoice in the same manner as in the attached list of crimes from around that time to June 30, 2012.

2. No person who submits a list of total tax invoices by false seller shall submit to the Government a false list of total tax invoices by seller or seller under the Value-Added Tax Act without supplying or receiving any goods or service;

Nevertheless, on July 24, 2012, the Defendant reported the first value added tax on the “C” operated by the Defendant at the Dongdaemun-gu Seoul Metropolitan Government office located in Dongdaemun-gu, Dongdaemun-gu, 235-5 on July 24, 2012, and submitted a false list of total tax invoices by entering the purchase amount of KRW 130,087,00 in total on the tax invoice issued falsely, as described in paragraph (1), and submitting it to the employees of the said tax office, as if the purchase amount was 219,425,877.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the examination of suspects of D;

1. A report on completion of the investigation of value added taxes, a list of crimes, a list of examinations of suspected criminal suspects, contracts, additional value-added reports, a list of accounts for each purchaser, an electronic statement of tax invoices, a revised statement of value-added taxes, a list of account sheets for purchase penalties, and a list of account sheets for purchase penalties.