A defendant shall be punished by imprisonment for six months.

except that 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 a C (mutual name before change: D) representative who is a business operator for clothing wholesale and retail business on the fourth floor of Songpa-gu Seoul Metropolitan Government building B.

1. The “outtake” of the indictment which does not supply goods or services appears to be a clerical error.

No one who has issued a tax invoice shall issue or obtain a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services.

Nevertheless, around November 10, 2014, the Defendant, without supplying goods or services at the above C Office, issued an electronic tax invoice of KRW 113,640,000, as if he/she supplied goods or services to E (State). From that time to June 15, 2015, the Defendant issued a tax invoice of KRW 825,191,120, the total value of supply, without supplying goods or services over 11 times as shown in the annexed crime list 1.

2. No one who has received a tax invoice without being supplied with goods or services shall issue or have been issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with such goods or services;

Nevertheless, around November 10, 2014, the Defendant, without being supplied with goods or services at the above C office, received an electronic tax invoice issued as if he/she had been supplied with KRW 113,640,000 of the supply value from the State; and from then to June 30, 2015, the Defendant was issued a tax invoice equivalent to KRW 397,86,600 of the supply value, without being supplied with goods or services over five occasions as shown in the list of crimes in the attached Table 2.

3. Any person who submits to the Government a list of total tax invoices by seller and seller, without supplying any goods or service, by entering it falsely, shall not supply any goods or service, but make a false list of total tax invoices by seller and by seller under the Value-Added Tax Act;