A defendant shall be punished by imprisonment 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 representative of ‘D' that manufactures and supplies lighting fixtures in the Oral-gu, Oral-gu C in the Gyeonggi-do.

1. Notwithstanding the absence of the fact that the Defendant supplied goods or services from July 1, 2013 to December 31, 2013, the Defendant issued false sales tax invoices of KRW 38,500,000 of the supply price to the company around November 7, 2013, including the issuance of false purchase tax invoices of KRW 61,50,000 of the supply price to the company around December 13, 2013. From July 1, 2013 to December 31, 2013, the Defendant received the false sales tax invoices of KRW 38,50,000 of the supply price, as well as the issuance of false purchase tax invoices of KRW 18,00 of the supply price on October 30, 2013.

2. The Defendant violated Article 10(1) and (2) of the Punishment of Tax Evaders Act from July 1, 2013 to December 31, 2013, the Defendant: (a) provided goods or services equivalent to KRW 392,241,150 in excess of the sales amount of KRW 336,138,850; (b) issued 15 copies of sales tax invoices worth KRW 728,380 in excess of the sales amount of KRW 336,138,850 in total; and (c) issued 15 copies of sales tax invoices in excess of the sales amount of KRW 728,380 in total from July 1, 2013 to December 31, 2013 in collusion with the above company, despite having received goods or services equivalent to KRW 422,221,150 in total; and (d) received 306,748,850 won in total from the above company.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. A report on closure of investigation;

1. Each electronic tax invoice and each electronic tax invoice;

1. Details of each financial transaction;

1. Application of the Acts and subordinate statutes for investigation reporting;

1. False entry in Article 10 (3) 1 of the Punishment of Tax Evaders Act (issuance and receipt of false tax invoices), and Article 10 (1) 1 of the Punishment of Tax Evaders Act concerning the crime committed;