A defendant shall be punished by imprisonment for six 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

The Defendant is a person who has carried on construction business under the trade name called “E” in Young-gu Seoul Metropolitan Government D, 302.

1. On December 29, 2014, the Defendant, who received false tax invoices, was issued one copy of a false tax invoice stating as if he received goods of KRW 50,000,000 from “F” although he/she did not receive goods or services.

In addition, the Defendant was issued a false tax invoice equivalent to KRW 513,790,000 in total on 12 occasions, as shown in the list of offenses, from that time until November 30, 2015.

2. On June 27, 2016, the Defendant submitted a false list of total tax invoices by seller: (a) filed a false list of total amount of value added taxes at the Cheongju Tax Office located in Seo-gu, Seo-gu; (b) on June 27, 2016, the Defendant filed a false list of total amount of tax invoices by seller; and (c) filed a report of value added taxes for the first period of 2016 with the Government, stating that “E” did not have received any goods or services supplied from “F” and received only goods or services equivalent to KRW 10,250,000 from “G”; and (d) submitted to the Government any goods or services equivalent to KRW 97,350,000 from “F” and any goods or services supplied in an amount of KRW 20,00,000 from “G”.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation, a written revised accusation, a report on completion of the investigation of value-added taxes, a supplementary protocol, each electronic tax invoice, a list of total tax invoices for each purchaser, and a copy of a tax invoice;

1. Investigation report (the results of telephone conversations between the suspect and the other party to transaction);

1. A written confirmation of the details of issuing each tax invoice;

1. Application of Acts and subordinate statutes to a standard taxation return and a value-added return after the deadline of value-added tax;

1. The relevant provisions of the Punishment of Tax Evaders Act and Article 10(3)1 of the Punishment of Tax Evaders Act (the receipt of false tax invoices) as to the crime, and Article 10(3)3 of the Punishment of Tax Evaders Act (the submission of a list of total tax invoices by false purchasing agencies), and each decision of imprisonment with labor.