Defendant

A shall be punished by imprisonment with prison labor for ten months.

However, the defendant A shall be sentenced to the above punishment for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

Defendant B Co., Ltd. (B prior to the registration of change on September 3, 2015: L) is a business operator who has completed the registration of a business operator under the Value-Added Tax Act as a corporation operating electrical construction, etc. in the Gunsan City M (former seat: Do N), and Defendant A is a person who actually operated the said L Co., Ltd from January 201 to September 2015.

No tax invoice shall be issued or received without being supplied with goods or services, and a list of total tax invoices by seller or seller shall not be submitted to the Government with false entries.

1. Defendant A

A. A around December 5, 2012, Defendant A issued six copies of the tax invoice amounting to the total supply value of KRW 1,486,30,000,000 from that time without supplying goods or services from December 24, 2012 without supplying goods or services from that time to December 24, 2012.

나. 실물거래 없는 세금 계산서 수취 피고인 A은 2012. 12. 3. 경 위 주식회사 L 사무실에서 사실은 주식회사 L이 거래 상대방인 공감 네트 웍스 주식회사로부터 재화 또는 용역을 공급 받지 아니하였음에도 공급 가액 156,500,000원에 해당하는 LED 모듈을 공급 받았다는 내용의 세금 계산서를 발급 받은 것을 비롯하여 그때부터 2012. 12. 31. 경까지 재화 또는 용역을 공급 받지 아니하였음에도 별지 범죄 일람표 (2) 기 재와 같이 공급 가액 합계 1,285,500,000원에 해당하는 세금 계산서 7 장을 발급 받았다.

2. Defendant B, Defendant B, who is the actual representative of Defendant B, Defendant B.