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

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

Punishment of the crime

The Defendant is a person who, from April 2014 to September 2018, operated “B Co., Ltd. (Co., Ltd.)” as a vessel and pipeline manufacturer from November 11, 2016.

1. Around November 4, 2016, the Defendant received a false tax invoice, stating that the Defendant received a false tax invoice of KRW 587,68,872 in total, as shown in the separate sheet 1, from around November 10, 2016, while the Defendant received goods equivalent to KRW 131,098,40 in total from “E” (State) and received goods equivalent to KRW 131,60,60 in total from “E”, and received a false tax invoice of KRW 348,60,600 in total, from around that time until November 10, 2016.

2. On July 28, 2017, the Defendant issued a false tax invoice of KRW 125,00,000 in total of supply value, as shown in the separate sheet 2, from around that time to December 21, 2017, even though there was no fact that he supplied goods or services to “(State)G”, and the Defendant issued a false tax invoice of KRW 50,000 in total, as shown in the separate sheet 2, from that time, to December 21, 2017.

3. On January 19, 2017, the Defendant received false tax invoices: (a) around the same place as Paragraph 2; (b) around January 19, 2017, the Defendant received 10 copies of the electronic tax invoices equivalent to KRW 81,454,546 of the supply value, although the Defendant was not supplied with goods or services from “(State)H”; and (c) around that time, from around December 28, 2017 to around December 2017, the Defendant received 10 copies of the false tax invoices equivalent to KRW 1,70,575,596 of the supply value as

Summary of Evidence

1. Defendant's legal statement;

1. Examination protocol of the accused by prosecution;

1. Police suspect interrogation protocol of the accused;

1. A protocol of suspect examination of the police officer regarding I;

1. Statement to J police officers;

1. The K's statement;

1. A protocol of examination of suspects of each offense against the accused;

1. I.D.