Defendant

A The defendant shall be punished by imprisonment for six months.

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

Punishment of the crime

Defendant

A is a person who operates a limited company B in Gwangju Mine-gu, and the defendant limited company B is a corporation established for the purpose of real estate brokerage consulting business and real estate leasing business.

1. Defendant A

(a) No person who is obligated to prepare and issue a false statement of tax invoice shall enter and issue a false statement of tax invoice;

Nevertheless, the Defendant, on October 29, 2015, supplied services equivalent to KRW 267,500,000 to the supply-based industry of the company with limited liability even though he/she supplied services equivalent to KRW 267,50,000 to the above-mentioned company B office, but issued tax invoices by stating that he/she supplied services equivalent to KRW 300,00,000.

(b) shall not issue any tax invoice without supplying or receiving any goods or services that are not issued with a false tax invoice;

Nevertheless, on October 29, 2015, the Defendant issued a tax invoice as if he/she supplied services equivalent to KRW 680,000,000 in total five times until December 15, 2015, including the issuance of tax invoice as if he/she supplied services, even though he/she did not supply services equivalent to KRW 80,000,00 in this documentary industry.

2. Defendant B, who was the representative from October 29, 2015 to December 15, 2015, committed a violation as referred to in the above paragraph (1) in relation to the business of Defendant B.

Summary of Evidence

1. Defendant A’s legal statement

1. Application of Acts and subordinate statutes to each service contract, each service contract, the inquiry of details of the transactions of admission and withdrawal, the electronic tax invoice, the electronic tax invoice, the return on confirmation of value-added tax, the list of individual tax invoices, the list of total tax invoices by seller, and the detailed statement of purchase tax amount not deducted

1. Defendant A of the relevant Article of the Punishment of Tax Evaders Act: Article 10(1)1 of the Punishment of Tax Evaders Act (the issuance of a false statement of tax invoice).