A defendant shall be punished by imprisonment for six 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 operates a hotel in Gangnam-gu Seoul Metropolitan Government hotel E (F hotel’s trade name before the change).

No person who is obligated to receive tax invoices pursuant to the added-value-added tax-related Acts and a person who is obligated to submit a list of total tax invoices to the Government shall receive tax invoices containing false information in collusion.

Nevertheless, as H, the actual operator of G, who received the above hotel extension construction, delayed the payment of the price for the subcontracted business, the Defendant received the purchase tax account statement in excess of the supply value from G, and used it, thereby directly paying the construction cost to the subcontractor by receiving a secured loan from the bank.

Accordingly, around December 14, 2015, the Defendant was issued a tax invoice stating the amount of tax equivalent to KRW 1,473,00,000,00 in the new bank distribution terminal office located in Seocho-gu Seoul, Seocho-gu, Seoul. The Defendant received a construction project equivalent to KRW 390,100,000 in the supply price, and received a tax invoice stating the supply price of KRW 1,473,00,00 in the supply price. However, the Defendant conspired with the above H to receive a tax invoice stating the supply price of KRW 1,473,00,00 in collusion with the above H, and was issued a tax invoice stating the supply price of KRW 1,473,00 in the supply price.

As a result, the Defendant, in collusion with H, was issued a copy of the electronic tax invoice stating the supply price in a false manner.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the suspect examination of the accused by the prosecution;

1. Copy of a report on completion of investigation into tax offenses;

1. Details of account transfer transactions, final return on value-added taxes and sales, aggregate table of purchase tax invoices, revised return on value-added taxes and sales, aggregate table of tax invoices, copies of tax invoices, deposit certificates of construction payments, and account statements of suspects;

1. Application of the Acts and subordinate statutes of accusation;

1. Criminal facts;