A defendant shall be punished by imprisonment for one year.

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.

Punishment of the crime

[criminal history] On October 14, 2015, the Defendant was sentenced to a suspended sentence of three years for a violation of the Act on the Punishment, etc. of Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) at the Seo-gu Seoul District Court, Seoul, which was sentenced to a suspended sentence of three years, and the judgment was finalized on October 22, 2015.

[Criminal facts] The defendant is the representative of C corporation for the purpose of manufacturing and selling lighting fixtures.

No person shall issue or receive tax invoices without supplying or receiving goods or services.

1. On November 13, 2013, the Defendant issued a false tax invoice amounting to KRW 646,00,000,000 in total, from that time to December 30, 2013, including an issuance of one copy of the tax invoice stating as if he/she supplied goods or services equivalent to KRW 75,00,000, in spite of the fact that he/she had not supplied goods or services to E at the office of a stock company located in Nam-gu Incheon Metropolitan City, Nam-gu, Incheon.

2. On June 29, 2012, the Defendant received the processed tax invoice. On June 29, 2012, the Defendant was issued a false tax invoice amounting to KRW 2,205,228,800 in total of 40 times as shown in the attached Table 2, from that time, including a receipt of one copy of the tax invoice stating as if he was supplied goods or services equivalent to KRW 62,80,000 in the supply price, even though he/she did not have received goods or services from the office C office of the said Co., Ltd., Ltd., and was issued from November 5, 2013.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement of the police statement related to G;

1. A copy of a suspect examination protocol prepared to conduct an inspection with respect to the representative H of the bank for the settlement of disputes, a copy of a suspect examination protocol prepared to the representative of the bank for the settlement of disputes, and a copy of a statement prepared to conduct an inspection with respect to the staff J of the bank for settlement of disputes C;

1. A written accusation and a report on the completion of investigation of value added taxes;

1. Investigation report (report on the result of execution of a warrant of search and inspection);

1. A list of tax invoices, etc., electronic tax invoices C.