A defendant shall be punished by imprisonment for one year.

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

Punishment of the crime

The Defendant is a person who manufactures and sells rice straw straw, materials, etc. in the name of “D” in the former Go Chang-gun C.

1. No one shall issue and issue tax invoices under the added-value-added tax-related Acts and a person obliged to submit a list of total tax invoices by customer to the Government, by entering tax invoices falsely, or submit to the Government a list of total tax invoices by customer entered falsely;

On April 23, 2015, the Defendant: (a) even though D supplied goods or services, such as rice straw straw straw straw straw straw straw straw straw straw straw straw straw 27,500,000 won in total, the Defendant issued the tax invoice by falsely stating the tax invoice as if D supplied goods or services, such as rice straw straw straw straw straw straw straw straw straw straw straw straw straw straw 27,50,000 won in total from that time until December 30, 2015.

The prosecutor applied Article 10 (1) 2 of the Punishment of Tax Evaders Act to the former and Article 10 (3) 3 of the latter, on the premise that the latter is in a concurrent relationship with each other, by dividing into the facts charged the portion on which the supply price was falsely stated and the part on processing transaction without real trade for the crime for which the defendant submitted a list of total tax invoices by customer is falsely stated and submitted throughout two quarter, and the latter is prosecuted.

However, in case where there is no real transaction equivalent to the supply value of each customer listed on the list of total tax invoices by customer, or even if there is a certain real transaction, where a list of total supply value as a whole is submitted to the government, even if there is a false real transaction, it shall be deemed that a single crime of Article 10 (3) 3 of the Punishment of Tax Evaders Act is established by each list of total tax invoices.