The punishment of the accused shall be four months by imprisonment.

Punishment of the crime

[Criminal Records] On January 31, 2020, the Defendant was sentenced to two years of imprisonment with prison labor due to a special injury by the Ulsan District Court on July 24, 2020, and the judgment became final and conclusive on July 24, 2020.

[Criminal facts] An act of issuing or receiving tax invoices without being supplied with goods or services, or of not submitting a false list of invoices for individual suppliers by seller.

The defendant is a person who actually operates D (registration number E) for the purpose of the construction, chemical device business, etc. in Ulsan Nam-gu B or C.

1. On June 30, 2018, the Defendant issued a tax invoice without real transactions, stating that D has supplied goods or services of KRW 11 million in the supply price, even though D does not supply goods or services to the LAF, and issued a false electronic tax invoice between around that time and around August 27, 2018, which is the total supply price of KRW 470,000,000 in total, as shown in the list of crimes in the attached list of crimes.

Accordingly, the defendant issued tax invoices without being supplied with goods or services.

2. The same year from Jun. 29, 2018, the Defendant submitted a false list of total tax invoices to the relevant tax office located in Ulsan-gu, Ulsan-gu, Ulsan-gu, a dry field located in 49 via the H tax accounting office located in Ulsan-gu, Ulsan-gu around July 25, 2018.

6. From July 1, 2018 to December 31 of the same year, a list of total tax invoices by customer (No. 1, 2018) including the fact that D supplied goods or services of KRW 80,000,000 to I and issued tax invoices to I shall be submitted, and from January 25, 2019 to December 31, 2019, a statement stating that D received tax invoices by being supplied goods or services of KRW 39,41 million in total from J on four occasions from July 1, 2018 to December 31 of the same year.