A defendant shall be punished by imprisonment for one year.

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 is the representative director of corporation D who runs wholesale and retail business of building materials in Seoul Songpa-gu Seoul Metropolitan Government 305-8.

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 February 10, 2014, the Defendant issued a false tax invoice of the total amount of KRW 2,212,674,442 in total 67 times from the time to November 10, 2015, including the issuance of a tax invoice of KRW 30,125,600 of the value of supply, although the Defendant did not supply goods or services to E, as well as the issuance of a false tax invoice of the amount equivalent to KRW 30,125,60 of the value of supply to E in the same manner as indicated in the attached list (1)

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

Nevertheless, on April 27, 2014, the Defendant filed a preliminary return on the value-added tax return with respect to D Co., Ltd. for the first year of 2014, in the Songpa-gu Seoul, Songpa-gu, Seoul, on the grounds that there was no supply of goods or services equivalent to the total supply value of KRW 135,794,440, and submitted a false list of the total supply value to the government in a manner that includes it.

In addition, the Defendant submitted to the Government a total of seven times, such as the list of offenses (2) in attached Form 2, from that time until October 23, 2015.

Summary of Evidence

1. Defendant's legal statement;

1. A copy of the total tax invoice by buyer and each electronic tax invoice;

1. The application of Acts and subordinate statutes to an accusation or a copy of an investigation completion report by a criminal suspect;

1. Each relevant Article of the Act concerning criminal facts;