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

As the representative of “B” engaging in cargo transport business, the Defendant is one who provides services, such as landscaping stones, by inserting 25 tons of cargo trucks into the above company.

1. Where a person liable to prepare and issue a tax invoice under the Value-Added Tax Act fails to issue it or issues it with a false entry;

Nevertheless, around April 30, 2016, the Defendant issued 20 copies of a false tax invoice in total of 133,900,000 won from that time until December 31, 2017, as shown in the separate sheet of crime (1) in the same manner, even though he provided transport services equivalent to KRW 2,420,000 to D Co., Ltd., Ltd., which was completed, even though he provided transport services equivalent to KRW 8,90,000.

2. No one who issues a processing tax invoice shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or services;

Nevertheless, around April 15, 2016, the Defendant issued 155 copies of a false tax invoice in total amount of KRW 1,164,080,000, as shown in the separate sheet of crime (2) by the same method, from that time until December 31, 2017, stating that “F” in Daegu-gu, Daegu-gu, Seoul-gu, had never supplied goods or services to “F,” and that the Defendant issued 155 copies of a false tax invoice in total of KRW 1,164,00,000, in spite of the fact that B had never supplied goods or services to “F.”

3. No person who submits a list of total tax invoices by customer shall submit to the Government a false list of total tax invoices by customer under the Value-Added Tax Act;

Nevertheless, on July 28, 2015, the defendant is 346, the center of North Korea-Gu, Mapo-si.