A defendant shall be punished by imprisonment for not less than eight months.

However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

No person shall deliver or receive tax invoices without supplying goods or services, and shall submit to the Government any sales under added-value-added tax-related Acts or a list of total tax invoices by seller with false entries.

Nevertheless, on March 2015, the Defendant received a proposal that he would offer 10% of the value-added tax at the time of issuing a false tax invoice from the public corporation around March 2015, and tried to issue a false tax invoice without actual transactions.

1. On March 30, 2015, the Defendant issued a false electronic tax invoice in the amount of KRW 1,09,250,000 from around the time to May 31, 2016, even though the Defendant did not supply goods or services to D at the C office located in Bupyeong-gu B and 1, Bupyeong-gu, Bupyeong-gu, 2015, as if he supplied goods and services equivalent to KRW 50,000 to D, and issued a false tax invoice in the amount of KRW 1,09,250,000, in addition to the list of crimes, from around the time to May 31, 2016.

2. On June 17, 2016, the Defendant submitted a false list of total tax invoices by customer with false entries, stating that he/she supplied goods or services equivalent to KRW 200 million to the “E” at the time of the 2nd return of value-added tax at the time of the 2015 additional tax return at the time of the 2nd return at Bupyeong-gu, Seocheon-gu, Seoul Special Metropolitan City.

Summary of Evidence

1. Statement by the defendant in court;

1. Application of Acts and subordinate statutes to the accusation [including attached documents, such as tax invoices] and investigation reports [including documents attached to electronic tax invoices];

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting an offense, 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 the total tax invoices by false seller), and each choice of imprisonment with labor;

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. Article 62 (1) of the Criminal Act on the suspended execution;

1. Order of community service;