A defendant shall be punished by imprisonment with prison labor for up to 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

The defendant is a person who runs a building business under the trade name of C.

1. On March 25, 2013, the Defendant issued a false statement of tax amount of KRW 330,00,000 (the supply price of KRW 300,000,000, tax amount of KRW 30,000,000 (the representative) against F (the supply price of KRW 300,000,000, tax amount of KRW 30,000,000), even though the Defendant did not proceed with construction works from January 2013 to March 2013 or received KRW 300,00 from March 20, the Defendant issued a statement of tax amount equivalent to KRW 30,00,00 (the supply price of KRW 300,00,000, tax amount of KRW 30,000,000).

Accordingly, the Defendant entered tax invoices in a false way and issued them.

2. No person shall issue or receive any tax invoice under the added-value-added tax-related Acts without supplying goods or services;

On March 25, 2013, the Defendant was issued a tax invoice equivalent to KRW 275,00,000 (the supply price of KRW 250,000,000, the tax amount of KRW 25,000,000 (the supply price of KRW 250,000, the tax amount of KRW 25,00,00,00), although there was no fact that the Defendant had undergone an officetel remodeling work from “G (Representative H)” around that time.

Accordingly, the Defendant received tax invoices without being supplied with goods or services.

Summary of Evidence

1. Statement by the defendant in court;

1. Legal statement of witness E;

1. A statement to the complainant and a report on completion of investigations related to trade order and accompanying documents;

1. Tax invoices (F Company E, the date of issuance, March 25, 2013), electronic tax invoices (the recipient C Company A, the date of issuance, March 25, 2013), and account transactions;

1. Application of the Acts and subordinate statutes of accusation;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the crime, Article 10(1)1 of the Punishment of Tax Evaders Act (a point of issuing a false statement of tax amount), Article 10(3)1 of the Punishment of Tax Evaders Act (a point of issuing a false statement of tax amount), and choice of imprisonment with labor for each type of crime;

1. The former part of Article 37 of the Criminal Code, Article 38(1)2 of the Criminal Code, which increases concurrent crimes.