A defendant shall be punished by imprisonment with prison labor for up to six 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

The defendant is the representative of corporation B, and the corporation B is engaged in painting and machinery work business.

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 August 17, 2016, the defendant issued a false tax invoice as if he supplied goods or services equivalent to 50 million won in supply price, even though he did not supply goods or services to E.I.D. (F).

From this point to December 31, 2016, the Defendant issued a false tax invoice equivalent to KRW 1,179,00,000 in total of eight supply values as shown in the attached list of crimes.

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

Nevertheless, around October 25, 2016, the Defendant submitted a tax evasion book stating the false list of total tax invoices as if he was supplied with goods or services equivalent to KRW 227,00,000,000, even though there was no fact that the fact was supplied with goods or services from G at the place specified in paragraph (1).

Summary of Evidence

1. Defendant's legal statement;

1. The police statement of H;

1. Each investigation report (including attached documents);

1. Application of Acts and subordinate statutes on account transactions, such as a written accusation, a copy of electronic tax invoice, a report on value-added tax and a list of total members;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act (the issuance of a false tax invoice), Article 10 (3) 3 of the Punishment of Tax Evaders Act (the submission of a false aggregate tax invoice), and the selection of imprisonment with prison labor;

1. Of concurrent crimes, the former part of Article 37, Article 38(1)2 and Article 50 of the Criminal Act.