A defendant shall be punished by imprisonment for six months.

Punishment of the crime

[Criminal Records] On March 8, 2017, the Defendant was sentenced to imprisonment with labor for a violation of the Narcotics Control Act at the Seoul Central District Court on March 8, 2017, and the said judgment became final and conclusive on February 23, 2018.

[Criminal facts] The Defendant is a person who operates Geumcheon-gu Seoul Metropolitan Government, Geumcheon-gu, 27 Dong 247.

No one shall issue or receive any tax invoice under the Value-Added Tax Act without supplying or receiving goods or services, and shall submit to the Government a list of total tax invoices for sales and purchase with false entries.

1. On July 25, 2016, the Defendant, who received false purchase tax invoice, was issued with 12 copies of the purchase tax invoice totaling KRW 793,879,750, and 12 copies of the purchase tax invoice totaling KRW 793,879,750, without being supplied with goods or services, from around that time to December 30, 2016, while being supplied with special credit materials equivalent to KRW 121,450,00 from E in spite of having not been supplied with goods or services from E.

2. On January 25, 2017, the Defendant submitted a list of the separate tax invoices by false purchasers: (a) at the tax office located 19-ro 58, Honam-ro on January 25, 201, the Defendant was supplied goods and services equivalent to KRW 504,101,000, total supply value of false entries from E;

It submitted to the Government a copy of a list of the total tax invoices of the purchasing companies with false entries.

Accordingly, the Defendant received a tax invoice under the Value-Added Tax Act without supplying goods or services, and submitted a list of total tax invoices by seller to the government by entering it falsely.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the interrogation of suspect with respect to F;

1. Statement of the police statement related to G;

1. A written accusation;

1. A sum table of tax invoices, invoices by purchasing company, and invoices by purchasing company;

1. Previouss before judgment: The defendant's legal statement, criminal history, and replys to inquiries, and the application of the text of the judgment.