A defendant shall be punished by imprisonment for four months.

Provided, That the execution of the above punishment shall be suspended for two years from the date this judgment became final.

Punishment of the crime

The Defendant is the representative of the “C” that runs construction machinery contract and rental business in Gwangju North-gu B.

No one shall issue or issue a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services, or submit a sales and purchase tax invoice under the Value-Added Tax Act by entering it in falsity, and no person liable to issue a tax invoice under the Value-Added Tax Act shall issue any tax invoice or issue any false tax invoice.

Nevertheless, around April 30, 2015, the Defendant issued a tax invoice in total 1,086,901,730 won, or issued a tax invoice in total 76 times from October 31, 2014 to January 25, 2017, or submitted a false tax invoice with false entries, although there was no fact that he/she supplied goods or services equivalent to KRW 17,50,000 to the KCAD.

Summary of Evidence

1. Defendant's legal statement;

1. Examination protocol of the accused by prosecution;

1. Statement to E by the police;

1. The written accusation and the supplementary statement for each accusation;

1. Value-added tax returns, tax invoices, newspapers on transactions, a list of purchase tax invoices reported by customers, and details of financial transactions;

1. Application of Acts and subordinate statutes to villas;

1. Article 10(1)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter the same shall apply), Article 10(3)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 201; hereinafter the same shall apply), Article 10(3)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 201);