A defendant shall be punished by imprisonment for four months.

Punishment of the crime

1. No person who issues a false tax invoice shall issue a tax invoice under the provisions of the Value-Added Tax Act without supplying any goods or services;

On March 30, 2012, the Defendant issued ten copies of the false tax invoice equivalent to the total value of KRW 1,090,582,726 to “F” or “G” as if the supply price was supplied with goods or services equivalent to KRW 320,00,000, in spite of the fact that the Defendant supplied goods or services to “F”, and around that time, during the period from July 31, 2012 to July 31, 2012, as shown in attached Table 1.

2. No person who receives a false tax invoice shall be issued a tax invoice under the provisions of the Value-Added Tax Act without being supplied with the goods or services;

Around March 6, 2012, the Defendant received nine false tax invoices equivalent to KRW 1,315,450,000 in total of supply value as shown in the attached Table 2 from around that time to September 4, 2012, as if he was supplied with goods or services equivalent to KRW 147,272,727 of the supply value, as if he were supplied with goods or services equivalent to the supply value from “H”, and was issued from “A” and “A” as shown in the attached Table 2.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation and a report on investigation into trade order;

1. Utility model;

1. Application of tax invoice Acts and subordinate statutes;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act and the choice of punishment concerning the facts constituting the crime, and the selection of imprisonment;

1. Of concurrent offenders, the defense counsel regarding the allegation of acquittal under the former part of Article 37, Article 38(1)2, and Article 50 of the Criminal Act, and the defendant's appeal against the Seoul Southern District Court on June 25, 2013 is about KRW 6748.