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 becomes final and conclusive.

Punishment of the crime

The Defendant is a person who was engaged in construction and specialized construction subcontracting with the trade name of “B”.

1. No person shall issue or receive a tax invoice under the Value-Added Tax-Related Acts without supplying or receiving goods and services from any person who issues false sales invoice;

However, on September 24, 2013, the Defendant issued 12 copies of the false tax invoice in total amounting to 347,050,000 won from that time until December 31, 2013, respectively, as shown in the list of crimes in the separate sheet of crimes, as if the Defendant supplied construction services equivalent to 100,000,000 won without supplying goods and services to the Jin-si Office (State).

2. No person who submits a list of total tax invoices shall submit to the Government a false list of total tax invoices by seller or seller under the Value-Added Tax Act without supplying or receiving goods and services;

On January 25, 2014, the Defendant filed a false list of total tax invoices by customer, including 347,050,000 won, without supplying goods and services as described in paragraph 1, at the budget tax office located in 1883, on a lewing-ro, 1883, and submitted a false list of total tax invoices by customer, including 347,050,000 won, to the government.

Summary of Evidence

1. Statement by the defendant in court;

1. Accusations, criminal facts, reports on completion of investigations of value added taxes, supplementary reports and supplementary records, reports on confirmation of value-added taxes by general taxable person, statements of total tax invoices by customer, lists of total sales account sheets, resolutions on re-revision of value-added taxes, each electronic tax account statement, copy of tax account statement, D;