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

1. No person who issues a false tax invoice shall issue any tax invoice under tax-related Acts without supplying goods or services;

Nevertheless, on July 31, 2012, the Defendant issued three copies of a false tax invoice in an amount equivalent to KRW 145,540,450,00 in total supply value, as shown in the separate sheet of crime, if he/she supplied goods or services equivalent to KRW 48,503,40, as if he/she actually supplied goods or services to the Gold Electronic Industry (ju), even though he/she did not supply goods or services to the Gold Electronic Industry (ju), and issued three copies of a false tax invoice in an amount equivalent to KRW 145,540,450 in total, as described in the separate sheet of crime, from around that time to September 30, 2012.

2. 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 without supplying goods or services;

Nevertheless, on January 25, 2013, the Defendant entered KRW 145,540,450 in the list of the total tax invoices issued falsely at the tax office located in Geumju-si, Geumju-si, 62, as described in paragraph 1, and submitted it to employees in the name of the said tax office.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation and a report on completion of investigation of value added taxes;

1. Application of Acts and subordinate statutes to a tax return (C), a list of tax invoices by customer, a list of tax invoices by customer, and a tax invoice;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10(3)1 of the Punishment of Tax Evaders Act (the issuance of false tax invoices), Article 10(3)3 of the Punishment of Tax Evaders Act (the submission of a list of total tax invoices by false customer) concerning the crime, and the selection of imprisonment, respectively;

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. As to the crimes such as the circumstance, amount, and frequency of issuing a false statement of tax account for the reason of sentencing under Article 62(1) of the Criminal Act.