A defendant shall be punished by imprisonment for one year.

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

On February 1, 2016, from around March 31, 2017 to around March 31, 2017, the Defendant was punished by imprisonment with prison labor for eight months and two years of suspension of execution on September 4, 2019, and the judgment became final and conclusive on September 12, 2019.

1. Any person who violates Article 10 (3) 1 of the Punishment of Tax Evaders Act shall include an electronic tax invoice (including an electronic tax invoice) under the Value-Added Tax Act without supplying or being supplied with goods or services;

No issuance or receipt shall be made.

A. On May 20, 2016, the Defendant issued a false tax invoice at the B office located on the second floor of the building C in Changwon-si, Changwon-si, Seoul. The fact is correct ex officio, since the Defendant appears to be a clerical error in the attached Table 1 attached hereto, which appears to be “No. 1, 200,000,” and the “No. 30, 2016,” which appears to be “No. 30, 2016,” as it appears to be “no. 30, 2016.”

A total of 21 times, such as the statement, issued 21 copies of false tax invoice amounting to KRW 780,700,000 in total.

B. On December 15, 2016, the Defendant received false tax invoice: (a) was issued six copies of false tax invoice equivalent to the total supply value of KRW 528,000,000,000, in total six times as shown in the attached Table 2, as in the following manner, inasmuch as he/she received goods or services from E (the State) even though he/she did not receive goods or services; (b) was issued one copy of tax invoice as if he/she received goods or services from E (the State) even though he/she did not receive goods or services; and (c) was issued six copies of false tax invoice equivalent to the total supply value of KRW 8,00,000 from December 5, 2016 to December 27, 2016.

2. Violation of Article 10(3)3 of the Punishment of Tax Evaders Act - Any person who submits an aggregate table of tax invoices for the sale and punishment as above shall not supply goods or services.