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 receives a false tax invoice shall receive an invoice for value-added tax under tax-related Acts without being supplied with goods or services;

A. On June 29, 2012, the Defendant was issued a tax invoice stating false tax amount of KRW 16,081,400, as if the Defendant was supplied with goods or services in the office of Defendant’s operation located in Seo-gu, Seo-gu, Seoyang-gu, Chungcheongnam-si, Chungcheongnam-si, without having actually received goods or services from us (ju).

B. On June 30, 2012, the Defendant was issued a false tax invoice as if it had been supplied with goods or services equivalent to KRW 29,959,700 in the supply price by the Pacific (State) although the Defendant had not actually received goods or services from the Pacific (State).

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 July 25, 2012, the Defendant reported the first value added tax of C’s operation in the High Tax Offices located in Goyang-gu, Seoyang-gu, Seoul, 1275 at the center of Ilyang-si, 1275, and in fact, C filed a false list of the total sum of the tax invoices by the seller to employees in the name of the said business office, even though C did not have supplied goods or services to the said customer, even though he had not completed the supply of goods or services to Korea (State), (State), (State), and (State), (State), and (D).

3. No person who submits a list of total tax invoices by seller shall submit to the Government a false list of total tax invoices by seller under the Value-Added Tax Act without being supplied with goods or services;

Nevertheless, it is not appropriate.