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

Provided, That the execution of the above punishment shall be suspended for two years from the date this judgment became final.

Punishment of the crime

The Defendant actually operated the Seoul Special Metropolitan City Nowon-gu Co., Ltd.

1. No person who receives a false tax invoice shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services;

Around March 11, 2011, the Defendant was issued 7 copies of electronic tax invoices (total supply value of KRW 894,220,000) under the Value-Added Tax Act without being supplied with goods or services on seven occasions from the date of receipt to October 13, 201, by having a supplier “A”, “C”, “A”, and “105,400,000 won”, and without being supplied with goods or services on seven occasions, from the date of receipt to October 13, 201.

2. No person who submits a false list of total tax invoices by seller shall submit to the Government the sales and purchase tax invoice under the Value-Added Tax Act entered in falsity without supplying or being supplied with any goods or services.

around April 25, 2011, the Defendant: (a) filed a preliminary return of value-added tax for the first time in 2011 with respect to Company C in the Nowon Tax Office located in Changdong, Dobong-gu Seoul Metropolitan Government; (b) the Defendant submitted a total tax invoice stating as if he was supplied with such goods or services, even though he did not have received any goods or services equivalent to KRW 265,400,000 from Company D; (c) and (d) on four occasions from January 25, 2012 until the time of the final return of value-added tax at the end of February 25, 2011, a total tax invoice for individual suppliers of KRW 894,220,00,000, stating as if he was supplied with such goods or services, as shown in Appendix II, stating as if he was supplied with such goods or services.