A defendant shall be punished by imprisonment for six months.

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

Criminal facts

The defendant is a person who operates "D," which is a manufacturer or installation company, such as children's play equipment, etc. in C when he/she is commercialized.

1. No person who is obliged to prepare and issue tax invoices under the Punishment of Tax Evaders Act due to the violation of the Punishment of Tax Evaders Act by issuing tax invoices shall issue any tax invoices;

Nevertheless, on May 10, 2012, the Defendant did not issue a tax invoice despite the fact that he supplied E apartment facilities equivalent to 18,181,818 won for the supply price at the above D office, and did not issue a tax invoice from that time until December 13, 2014, even if he supplied sports facilities equivalent to the supply price of KRW 354,256,818 in total for 25 times, such as the [Attachment Table 1] No. 1 to No. 25 of the daily list of crimes, until December 13, 2014.

2. He/she shall not receive any goods or services in violation of the Punishment of Tax Evaders Act due to the receipt of false tax invoices, and shall not receive the value-added tax invoices under the Value-Added Tax Act;

Nevertheless, on February 21, 2013, the Defendant issued a false tax invoice amounting to KRW 1,253,50,000,000, in total, 37 times from F, even though there was no fact that the Defendant received goods equivalent to KRW 39,50,000 from F in the above office, as if he were supplied, as if he had been supplied. From that time, until December 24, 2015, the Defendant was issued a false tax invoice amounting to KRW 1,253,50,000, in total, from F, until December 26 through 62, 2015.

3. He/she shall not submit to the Government a list of total tax invoices by seller under the Punishment of Tax Evaders Act without being supplied with any goods or services in violation of the Punishment of Tax Evaders Act due to false entry of the list of total tax invoices by seller;

Nevertheless, on July 25, 2013, the defendant filed a final return on value-added tax at the Sungsung Tax Office located in Korea and at the Sungsung Tax Office located in Korea in 2013, which is the reporting period.