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

From March 4, 2011, the Defendant is a person who was engaged in manufacturing, wholesale and retail business under the trade name “B”.

1. No person who is obligated to prepare and issue a false statement of tax invoice shall enter and issue a false statement of tax invoice;

Nevertheless, the Defendant issued a false statement of tax amount of KRW 20,000,000 from March 25, 2011 to December 2, 2013, stating the supply value, etc. of KRW 20,000,000 from each transaction price to each transaction level of KRW 5,00,000, on five occasions during the period from March 25, 2011 to May 2, 2013. However, the Defendant issued a false statement of tax amount of KRW 20,00,000 from that time, stating as if he/she supplied a false statement of tax amount, from March 25, 201 to December 10, 2013.

2. No one that has issued or is issued a tax invoice without any transaction shall issue or receive any tax invoice without supplying goods or services;

Nevertheless, around July 31, 201, the Defendant issued or received a tax invoice amounting to KRW 573,526,820, in total 31 times without being supplied or being supplied with goods or services, as stated in the foregoing paragraph (1) at the “B office” office, even though there was no fact that the Defendant had received goods or services from Samddong Trade Co., Ltd., the Defendant had been issued one copy of the tax invoice stating as if he had been supplied with freezing 5,050,000 won. From that time to November 10, 2013, the Defendant issued or received the tax invoice amounting to KRW 573,526,820 in total, without being supplied or being supplied with the goods or services as listed in the list of crimes in the attached Table (2).

3. Making a false list of total tax invoices by customer without any transaction;