A defendant shall be punished by imprisonment with prison labor for four months.

However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendant is a person who operates the “C” in Seoan-gu, Seoan-gu, Seoan-gu.

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 May 30, 2016, at the business place E located in Seo-gu, Seo-gu, Seo-gu, Seo-gu, Seocheon-si, and the Defendant issued a false tax invoice in the manner of providing construction services equivalent to KRW 50,000,000, in the same place on June 23, 2016, as if he had not supplied goods or services, and issued a false tax invoice in the same manner at the same place and at the same time on July 30, 2016, and issued a false tax invoice in the same amount of KRW 100,000,000.

Accordingly, the Defendant issued a false tax invoice of the total value of 250,000,000 won over three times in total.

2. Nevertheless, on July 23, 2016, the Defendant submitted a list of total tax invoices for each customer’s tax office located in 550, Dong-dong, Nam-gu, Dong-dong, Dong-dong, Chungcheongnam-gu, Seoul, and the Defendant submitted a list of total tax invoices for each customer’s tax office with false entries in the total value of KRW 150,000,000, value of supply as if he/she supplied construction works to E even though he/she did not have supplied goods or services, and submitted a list of total tax invoices for each customer’s tax office with false entries in the same manner as the value of supply at the same place on January 19, 2017.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Investigation completion report by item of value-added tax;

1. Application of the value-added tax return and accompanying documents;

1. Article 10 of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 of the same Act;