A defendant shall be punished by imprisonment for not less than eight months.

However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Criminal facts

[criminal power] On September 21, 2016, the Defendant was sentenced to imprisonment for 8 months with prison labor for fraud, etc. in the Hongsung Branch of the Daejeon District Court on September 21, 2016, and the said judgment became final and conclusive on September 29, 2016. On October 18, 2017, the Seoul Northern District Court sentenced 10 months of imprisonment with prison labor for fraud, etc., and the said judgment became final and conclusive on April 20, 2018.

【Criminal Facts】

On April 10, 2014, the Defendant: (a) was a business proprietor operating the building B and the third floor “C”; and (b) was willing to issue a false tax invoice as if he were to supply the service, even though he did not have any provision of the service after completing the business registration of the personal company with the trade name “C” and the business number “D” at the above location.

1. Around November 28, 2014, the Defendant issued a processing tax invoice at the above “C” office, and the fact did not provide the services to the “C” office, and issued a false tax invoice with a false statement of the supply value of KRW 30,000,000 as if C supplied the services to the “C” office, and from around that time to December 3, 2015, between the time of issuance and December 3, 2015, the Defendant issued a false tax invoice with a total of KRW 137,271,546, total supply value of KRW 137,271,546.

2. On January 26, 2015, the Defendant, who submitted a list of the total tax invoices by customer, changed the date, time, and place of the offence indicated in the facts charged to the extent that he/she did not disadvantage the Defendant’s exercise of his/her right to defense by evidence investigation.

C In the name of 2014 No. 2 (from July 1, 2014 to December 31, 2014), the general taxable person’s value-added tax return was filed in the name of C, and the fact was that “C” did not actually supply services to the business entity, such as the LAE, and submitted to the tax official a false list of total tax invoices by sales place, stating that the said “C” provided services equivalent to KRW 506,806,498, total value of supply to 25 business entities, such as the LAE, etc.

Summary of Evidence

1. The defendant;