A defendant shall be punished by imprisonment for six 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 is a person who operates a vehicle maintenance business in his/her trade name in Ulsan Northern-gu B.

1. No person who issues a processing tax invoice shall deliver the tax invoice under the provisions of the Value-Added Tax Act unless he supplies any goods or services;

On January 17, 2014, even though the Defendant did not supply goods or services to D, the Defendant, as if he supplied goods or services equivalent to KRW 1,363,636, was prepared and issued a false tax invoice as if he supplied goods or services. From January 17, 2014 to December 31, 2015, respectively, issued a processed tax invoice of KRW 1,269,308,432 in total on 417 occasions, as shown in attached Table 1, as shown in attached Table 1.

2. No person who submits a list of total tax invoices by seller shall submit to the Government a false list of total tax invoices by seller under the Value-Added Tax Act without being supplied with any goods or services;

From July 1, 2013 to December 31, 2013, the Defendant submitted to the Government a list of total tax invoices by individual purchaser for the second period of February 2013, 2013, stating that he/she was supplied goods or services equivalent to KRW 41,142,527 in total during the above period, and submitted a list of total tax invoices by individual purchaser for the second period of five times from January 25, 2014 to January 29, 2016, including that he/she was supplied with goods or services equivalent to KRW 41,142,527 in total.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Application of each tax invoice, a list of total tax invoices for purchase punishment, and statutes;

1. Article 10 (3) 1 and 3 of the Punishment of Tax Evaders Act concerning the facts constituting the crime;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Suspension of execution;