A defendant shall be punished by imprisonment for 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

On March 29, 2018, the Defendant was sentenced to two years of imprisonment for fraud at the Busan District Court, which became final and conclusive on July 5, 2018.

The Defendant is a person who operates a furniture wholesaler in the name of “B”.

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

Around December 2017, the Defendant issued a false tax invoice of KRW 806,550,000 in total of supply values as shown in the separate sheet of crime (1) from the above date to December 27, 2017, as if he/she supplied goods or services in D, even though the Defendant did not supply goods or services to D, and issued a false tax invoice of KRW 30,000 in value as if he/she supplied goods equivalent to KRW 30,00,000.

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

On July 25, 2017, when the Defendant filed a final return on the value-added tax of the first general taxable person for the first time in 2017, the Defendant submitted to the public official in charge the total amount of 160,000,000 won of the supply price, in spite of the fact that he/she had not supplied goods or services to seven enterprises, such as E, as shown in the attached list of crimes (2).

Summary of Evidence

1. Defendant's legal statement;

1. Final return of value-added tax on general taxable persons, list of total tax invoices by buyer, copies of tax invoices, and list of total tax invoices by customer;

1. Statement of accusation and supplementary statement;

1. Previous convictions in judgment: Inquiries and inquiry reports and the application of Acts and subordinate statutes of investigation reports;

1. Criminal facts;