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

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

Punishment of the crime

1. A person liable to prepare and issue tax invoices pursuant to the value-added tax-related Acts that are not issued shall issue tax invoices according to the value of supply;

On June 30, 2014, the Defendant supplied C’s office, the actual business operator, and C’s co-owned materials to D. Accordingly, the Defendant was required to issue a tax invoice of KRW 727,272 in accordance with the Value-Added Tax Act, despite the fact that the Defendant was required to issue a tax invoice of KRW 727,272 in accordance with the value-added Tax Act.

2. No value-added tax invoice under tax-related Acts shall be received unless goods or services are supplied with false tax invoice;

Nevertheless, on April 26, 2012, the Defendant was issued a false tax invoice amounting to KRW 1,063,445,000 in total, 57 times from around that time to November 11, 2014, as shown in the Attachment Table (1), as if he received goods equivalent to KRW 7,80,000 from E, although the Defendant had not received goods or services from E, and was issued a false tax invoice amounting to KRW 1,063,445,00 in total.

3. No value-added tax invoice under tax-related Acts shall be issued, unless goods or services are supplied with false tax invoices;

Nevertheless, on March 27, 2014, the Defendant issued a false tax invoice amounting to KRW 480,500,000,000, in total, 15 times from around that time to December 23, 2014, as shown in attached Table 1, as if the Defendant supplied F with goods or services, although the Defendant did not supply goods or services to F, and issued a false tax invoice amounting to KRW 70,000,000, in total, from around that time to December 23, 2014.

Summary of Evidence

1. Statement by the defendant in court;

1. A copy of a false tax invoice and a false tax invoice;

1. A list of the value-added tax returns by each general taxable person, and a list of accounts of separate tax accounts by customer;

1. The investigation report (the suspect is in operation);