A defendant shall be punished by imprisonment for one year.

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

The Defendant is a person who operated a mutual transportation business entity “C” from July 2, 2016 to July 2018.

No person shall issue any tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or service, or enter a list of total tax invoices by seller under the Value-Added Tax Act in falsity and submit it to the Government.

1. Nevertheless, the Defendant issued a false tax invoice, around July 31, 2016, at the above “C” office, and the Defendant issued a false tax invoice in an amount equivalent to KRW 1,072,740,000 in total of supply value of KRW 134 times from around that time to December 31, 2017, in the same manner as indicated in the separate sheet 1, inasmuch as he/she supplied transportation services equivalent to KRW 13,200,000 to “E” of the D Operation, although there was no fact that he/she supplied goods or services.

2. Nevertheless, on January 25, 2017, the Defendant submitted a list of the total tax invoices by customer in each false entry, at the same place until January 25, 2018, and at the same place in the same manner, three copies of the total tax invoices by customer in each false manner were submitted to the public official in charge, even though there was no fact that goods or services were supplied, as if construction services were supplied to the “E, F, G, H, I, and J”, including the submission of a list of the total tax invoices by customer in each false entry, as shown in attached Table 2.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Application of statutes, such as crime sight lists, reports on the completion of investigation of value-added tax, details of transactions, list of buyer by buyer, and tax invoices;

1. Relevant Article of the Punishment of Tax Evaders Act and Article 10 (3) 1 and 3 (Selection of Imprisonment, respectively) of the Punishment of Tax Evaders Act concerning the facts constituting the crime;