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

However, 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

"2016 Highest 1727"

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

Nevertheless, on July 7, 2011, the Defendant issued a false tax invoice, as if he supplied E with services equivalent to KRW 60,000,000 of the supply price, without supplying goods or services to E in fact at the “D office” office of the Defendant’s operation in Yongsan-gu, Yongsan-gu, Yongsan-si.

In addition, from around that time to July 20, 2012, the Defendant issued three tax invoices worth KRW 215,000,000 in total on three occasions, as shown in the attached list of crimes, in a false manner.

2. No person who submits a false list of total tax invoices by customer shall submit to the Government, a false list of total tax invoices by customer under the Value-Added Tax Act, without supplying goods or services;

A. On January 25, 2012, the Defendant reported the value-added tax for the second period of 201 with respect to the “D” operated by the Defendant at the Goyang-dong 774 Dong-dong-dong-dong-dong-dong-dong-dong 774, and submitted a false entry of the total tax invoice totaling KRW 95,00,000,000, in the sales amount, as shown in the attached Table Nos. 1, 201, by means of including the total value of two tax invoices issued falsely in the sales amount, as indicated in the attached Table No. 1, 2.

B. On January 25, 2013, the Defendant reported the value-added tax for the second period of 2012 on the “D” in the Goyang-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-si 774 on the Defendant’s operation at the Goyang-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong-dong 774, and submitted a false entry of KRW 120,000,000 in the supply value of the tax invoice issued falsely as indicated in the attached list No. 3 of the crime

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