A defendant shall be punished by imprisonment for two years.

However, the execution of the above punishment shall be suspended for a period of three years from the date this judgment becomes final and conclusive.

Punishment of the crime

The defendant is the representative director of the agricultural corporation C, which is located in Changwon-si, Changwon-si B.

1. No person who issues a false tax invoice shall issue any tax invoice under tax-related Acts without supplying goods or services;

On September 24, 2012, the Defendant issued 10 copies of the tax invoice amounting to KRW 3,399,232,000 in total, from that time until December 10, 2012, as shown in the separate sheet of crime (1) from that time, as if the Defendant supplied the goods equivalent to KRW 463,50,000 in the supply price to D (E) although there was no fact that the goods or services were supplied, and as if the goods were supplied to D (E) without having been supplied, the Defendant issued 10 copies of the tax invoice amounting to KRW 3,39,232,00 in total.

2. No person who receives a false tax invoice shall receive a tax invoice under tax-related Acts without being supplied with goods or services;

On September 24, 2012, the Defendant received ten copies of the tax invoice amounting to KRW 3,397,267,000 in total, from around 2012 to December 10, 2012, as shown in the separate sheet of crime (2) including the Defendant received one copy of the false tax invoice as if he received goods equivalent to KRW 463,50,000 from F (G) although he did not receive goods or services, even though he did not receive goods or services.

3. No person who submits a sum table of accounts of separate accounts by customer shall submit to the Government, without supplying goods or services, a sum table of accounts of separate accounts by customer under the added-value-Added Tax Act with false entries therein;

A. On October 25, 2012, the Defendant reported to the Busan District Tax Office located in 68 of the Changwon-si Mapo-si Mapo-si Mapo-si 68 on October 25, 2012, and for the second taxable period of 2012, the Defendant reported to the J, such as H (I), the supply price of a total statement of accounts for separate sources of sales, even though he/she did not supply goods or services to H (I).