Defendant

A shall be punished by imprisonment with prison labor for eight months and by imprisonment with prison labor for one year.

However, the Defendants are subject to this.

Punishment of the crime

[Criminal Justice] On August 31, 2017, Defendant B was sentenced to imprisonment for one year with prison labor for fabrication of private documents at the Ansan District Court’s Ansan Branch, etc., and the said judgment was finalized on September 8, 2017.

【Criminal Facts】

1. Defendant A is a person who engages in wholesale and retail business for living with “D” in Gangseo-gu Seoul Metropolitan Government C.

A false list of total tax invoices by seller under the Value-Added Tax Act shall not be submitted to the Government without being supplied with or being supplied with goods or services, by entering the list of total tax invoices by seller and by seller under the Value-Added Tax Act in falsehood, 1) the Defendant: (a) around July 25, 2016, even though there was no fact that the Defendant was supplied with goods or services from E and F, the Defendant prepared a false list of total tax invoices by buyer in January 2016, 2016 as if he was supplied with goods or services equivalent to KRW 51,020,971 in total from “E” and “F,” and (b) around January 25, 2017, the Defendant submitted the false list of total tax invoices by seller from the Gangseo-gu Seoul Metropolitan Government 1,60, and the fact that the Defendant was supplied with goods or services from “F,” despite having no fact that it was supplied with the goods or services from “F.”

As a result, the defendant did not receive goods or services, and submitted to the government the list of total tax invoices entered falsely in the total amount of KRW 701,290,971.

(b) No person subject to issuance of tax invoices under the Value-Added Tax Act shall be issued any tax invoices in collusion with those liable to submit a list of total tax invoices by seller to the Government;

Nevertheless, the defendant is guilty.