A defendant shall be punished by imprisonment for a term of one year and four months.

Punishment of the crime

The Defendant, from June 2009 to May 2014, 2014, was a person who operated a corporation E with the purpose of gold-type manufacturing, etc. in Busan Northern-gu.

1. No tax invoice shall be issued or issued without being supplied or received with the goods or services under the provisions of the Value-Added Tax Act;

A. A. Around January 15, 2011, the Defendant issued a tax invoice of KRW 787,615,418 in total, as indicated in the separate sheet of crime (1) from around that time to January 18, 2013, as the supply price of KRW 60,000,000, although there was no fact that goods were supplied to F Co., Ltd., a tax invoice of KRW 60,000,000 was issued.

B. Around December 26, 2011, the Defendant received a tax invoice of KRW 219,410,000 from around that time to March 26, 2013, as shown in the separate sheet of crime (2), as the supply value of KRW 80,000,000, even though there was no fact that the goods were supplied by G from the said E office, as the supply value of KRW 80,00,00,000 was issued.

2. It shall not supply any goods or services under the Value-Added Tax Act by purchaser, or enter the list of total tax invoices by purchaser and seller in falsity, and submit it to the Government;

On April 25, 2011, the Defendant submitted a false statement on the total value of KRW 1,700,301,000 in total for four occasions, such as the statement in the list of crimes in the attached Table (3) from around that time to January 25, 2013, even though there was no fact that the Defendant was supplied with the goods from H, as if he was supplied with the goods of KRW 202,50,000, the supply value of KRW 202,50,000, in spite of being supplied with the goods from H.