A defendant shall be punished by imprisonment for not more than ten 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, from February 24, 2016 to December 31, 2016, operated C Co., Ltd. established for the purpose of wholesale business of building materials in Daejeon Dong-gu B and third floors.

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

Nevertheless, around March 25, 2016, the Defendant issued a value-added tax invoice in an amount equivalent to KRW 10,590,000 of the supply value as if he supplied goods or services, even though he did not supply goods or services to Co., Ltd., and issued a value-added tax invoice in an amount equivalent to KRW 10,590,00 from around that time to December 29, 2016, including the value-added tax invoice in an amount equivalent to KRW 67,687,00 of the supply value in total 24 times, as shown in [Attachment Table 1-24] to December 29,

2. No person who receives a false tax invoice shall receive the tax invoice under the Value-Added Tax Act without being supplied with any goods or services;

Nevertheless, the Defendant received a value-added tax invoice equivalent to KRW 17,740,000 of the supply value as if he was supplied with goods or services, even though he did not receive any goods or services from E, around May 12, 2016. From around that time to November 24, 2016, the Defendant received a value-added tax invoice of KRW 178,140,000 in total for seven times in total, from around 25 to 31, 2016.

3. Submission of a list of total account statements by seller;

A. On October 24, 2016, the Defendant submitted a list of total tax invoices by seller equivalent to KRW 136,796,00,000, as if the Defendant had not received any goods or services from F, even though there was no supply of goods or services from F.