A defendant shall be punished by imprisonment for six months.

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.

Punishment of the crime

On July 14, 2016, the Defendant was sentenced to five years of imprisonment with prison labor and a fine of five hundred and five billion won on November 24, 2016 by the Changwon District Court for a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (such as issuance of false tax invoices, etc.).

From March 7, 2011 to August 31, 2014, the Defendant operated D with electric equipment and appliances located in Kimhae-si C, and operated E in the same place from September 1, 2014 to January 1, 2015.

1. On August 19, 2014, the Defendant registered another person’s business operator with another person’s name: (a) issued a tax invoice of the amount equivalent to the actual transaction amount at the Kimhae Tax Office located in the vice-dong, Kimhae-si, Kimhae-si; and (b) registered the business operator with the name “H” at the place of business of the said D using the name of F’s son G, who is an employee in charge of the D’s accounting, in order to avoid taxes on the difference;

2. Issuing and receiving a false statement of tax invoice;

A. On September 5, 2014, the Defendant issued 10 copies of the tax invoice stating false tax invoice, as if H supplied goods equivalent to KRW 10,321,300 to I, even though the Defendant supplied goods to the above E office, and around that time, from around October 31, 2014 to around October 31, 2014, 10 copies of the total supply price of KRW 198,354,230, including the tax invoice stating false tax invoice (1) of the attached list of crimes.

B. On September 12, 2014, the Defendant was issued one copy of the tax invoice stating the amount equivalent to KRW 40,000,000 as if H were supplied by J despite the supply of goods by the J, in fact at the above E office.

3. Issuance and receipt of a tax invoice for processing;

A. The Defendant’s fact at the above E office around September 17, 2014 is 55,00,000 won for supply even if H did not supply goods or services to D.