A defendant shall be punished by imprisonment for not more than ten 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

From January 4, 2010 to July 20, 2012, the Defendant is a person who operated the “D Company” in Seongbuk-gu, Changwon-si, Sungwon-si, Sungwon-si, and a person who operated the “E Company” at the same place from July 23, 2012 to March 31, 2013.

No person shall supply goods or services under the Value-Added Tax Act, or submit a list of total tax invoices by seller and by seller, stating in falsity.

1. Submission of false sales and total tax invoices related to D companies;

A. On January 25, 2012, the Defendant reported the value-added tax on D companies at Changwon-si’s counter No. 4-3, Changwon-si, in 2011, and issued a false tax invoice to the F company as if he supplied goods or services equivalent to the supply price of 315,982,440 won, and entered the false tax invoice in the list of crimes by October 25, 2012 from that time until October 25, 2012, the Defendant issued a false tax invoice in the amount of KRW 983,536,606 (the tax invoice 13) in total, and entered the false tax invoice in the list of crimes, and submitted it to the said tax office.

B. On January 25, 2012, the Defendant issued a false tax invoice as if he was supplied with goods or services equivalent to the supply price of KRW 516,417,00 in the G company without being supplied with the goods or services at the said tax office, and entered the false tax invoice in the list of the total tax invoices by up to October 25, 2012, from that time, up to October 25, 2012, and submitted a false tax invoice of KRW 1,53,521,00 (tax invoice 11) in total by the following methods, as shown in the list of crimes in the separate sheet of crimes, and submitted it to the said tax office, after obtaining the false tax invoice of the total tax invoice of KRW 1,53,521,00 in total.

2. E companies.