A defendant shall be punished by imprisonment for six months.

However, the execution of the above sentence shall be suspended for a period of one year from the date this judgment becomes final and conclusive.

Punishment of the crime

From January 1, 2012 to March 31, 2014, the Defendant registered the business operator with the trade name “C” from Busan Southern-gu, Busan-gu, and engaged in wholesale and retail business of safety goods, tools, and hardware.

1. He/she shall not issue any tax invoice under tax-related Acts without supplying any goods or services that are issued with false tax invoice;

Nevertheless, around August 13, 2012, at the above C Office, the Defendant issued a false tax invoice of the total amount of KRW 75,095,600 on the supply price recorded falsely from the above date to June 28, 2013, including the issuance of tax invoice of the supply price of KRW 21,215,00,00 as if the Defendant did not complete the supply of goods or services to D Co., Ltd. (the representative:) without having completed the supply of goods or services to D Co., Ltd., by accessing the National Tax Service Home Text site using computers, using a computer at the Defendant’s official stamp, and entering and storing the other party information and the supply price.

Accordingly, the defendant did not supply goods or services and issued a tax invoice under the Value-Added Tax Act.

2. It shall not receive any goods or services supplied with false tax invoice and shall not receive any tax invoice under the added-value-added tax-related Acts;

Nevertheless, around December 11, 2012, the Defendant was issued six copies of the purchase tax invoice in the aggregate amount of KRW 255,220,000 as stated in the attached Table 2 from the above day to June 26, 2013, as if he received goods or services equivalent to the supply value of KRW 47,95,00 in the false name as if he received goods or services from F without being supplied with goods or services.

Accordingly, the defendant does not receive goods or services, and instead, makes a tax invoice under the Value-Added Tax Act.