A defendant shall be punished by imprisonment for not less than eight 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 runs the wholesale and retail business of motor vehicle parts in Pyeongtaek-si B with the trade name of “C”.

1. On May 14, 2015, the Defendant received 10 copies of the supply price totaling 1,178,986,490 tax invoices consisting of 10 times from around that time to December 29, 2015, including the receipt of a tax invoice consisting of 125,375,750 of the supply price from D, even though there was no fact that the Defendant was supplied with goods or services from D, and received 10 copies of the tax invoice consisting of 1,178,986,490, as shown in the list of crimes (1).

2. On June 30, 2015, the Defendant issued 13 tax invoices consisting of total supply value of 1,083,092,30 in total, 13 times from around that time to December 30, 2015, including issuance of tax invoices consisting of 244,250,000 supply value to the Dispute Settlement Co., Ltd., although there was no fact that the Defendant supplied goods or services to the Dispute Settlement Co., Ltd., the Defendant issued 13 tax invoices consisting of total supply value of 1,083,092,30.

3. On August 11, 2015, the Defendant filed the final return of value-added tax for the first period of No. 2015 at Pyeongtaek Tax Office, and submitted to F the final return on the supply price of goods or services, notwithstanding the fact that the Defendant did not supply goods or services to F, the Defendant submitted to F the final return on the supply price of goods or services equivalent to KRW 59,687,500.

Summary of Evidence

1. Defendant's legal statement;

1. Electronic tax invoices of the seller;

1. Electronic tax invoices of the purchaser;

1. Application of Acts and subordinate statutes on the list of total tax invoices by customer;

1. Article 10 (3) 1 of the former Punishment of Tax Offenses Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter the same shall apply) of the Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter the same shall apply), Article 10 (3) 3 of the former Punishment of Tax Evaders Act (amended by Act No. 161

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Article 62 (1) of the Criminal Act;

1. The reason for sentencing under Article 62-2 of the Criminal Act of the community service order.