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

except that 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

From July 1, 2001 to May 31, 201, the Defendant is respectively running (ju) C in Daejeon Pung-gu and Daejeon Pungsung-gu D, the purpose of which is to conduct landscaping management business.

1. No person who issues or receives a false tax invoice shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or services;

A. A. Around March 26, 2015, the Defendant issued a false sales tax invoice: (a) around March 26, 2015, even though C did not provide goods or services equivalent to KRW 50,000,000 in the supply price in the Note F; (b) in addition, the Defendant issued a false tax invoice with the same content from May 27, 2016 to May 27, 2016; and (c) issued a false tax invoice of KRW 17,689,50,000 in total, as shown in Appendix 1, respectively.

B. The Defendant received false purchase tax invoices: (a) at the office C on June 12, 2015, even though there was no fact that C was supplied goods or services equivalent to the supply price of KRW 860,000 from G from the agricultural partnership G; (b) in addition, the Defendant received a false tax invoice with the same content from December 14, 2016 to December 20, 2016, respectively, in total of 261,17,000 won.

2. No person liable to issue a tax invoice pursuant to the Value-Added Tax Act for a violation of an obligation to issue the tax invoice shall issue the tax invoice without issuing it or issue it with false entries;

Nevertheless, the Defendant issued a false tax invoice stating that C has supplied goods or services equivalent to KRW 50,00,000 to the supply price of KRW 50,000,000 to the Note, even though C had the supply of goods or services equivalent to the supply price of KRW 150,00,00 to the Note, around January 12, 2016.