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 one year from the date this judgment becomes final and conclusive.

Punishment of the crime

B A person who operates a metal processing company with a business registered under the name of C, D, E, F, etc., and the Defendant is a person who runs a V processing business after having registered his/her business under the name of "I" from May 10, 2010 to March 10, 2016 from Busan G from May 10 to May 10, 2016.

On October 2015, the Defendant, upon receiving a proposal from B to the effect that “I would make a false tax invoice issued and received by I business operator,” and consented to the fact that if I borrowed the business operator’s name of “I,” the crime for tax evasion purposes, such as false tax invoices, would occur, then, the Defendant opened up a security card for the issuance of electronic tax invoices and a passbook with H’s name.

After that, “I” issued a tax invoice of KRW 13,200,000 of the supply value as if he/she supplied goods or services equivalent to KRW 13,20,00,00, in spite of the absence of the fact that “I” supplied goods or services to J by means of a business operator’s loan from the Defendant around October 22, 2015. From around that time to December 31, 2015, B issued or received a false tax invoice of KRW 331,120,000 in total, including the supply value of goods or services, i.e., the total supply value of KRW 13,20,00,000 in total, as indicated in the separate sheet of crime (1) from around December 22, 2016; and the preliminary return of value-added tax on KRW 263,00,000,000 for each seller’s supply value of goods or services, as stated in the separate sheet of offense (i.e., the total supply value of goods or services.