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

From around 193, the Defendant is a person operating D Co., Ltd. (hereinafter referred to as “D”) that runs the wholesale business of steel products located in Yeongdeungpo-gu Seoul Metropolitan Government.

1. The Defendant was obligated to prepare and deliver a tax invoice under the provisions of the Value-Added Tax Act, but the Defendant supplied the steel products of an amount equivalent to KRW 1,754,545 to the transaction partner at D office around January 14, 2009, and did not issue the sales tax invoice even after supplying the steel products of an amount of KRW 1,754,545 to the transaction partner. From around that time to December 23, 2011, the Defendant supplied all the steel products of an amount of KRW 836,185,045 to the transaction partner over 513 times as listed in the separate crime list.

2. Points of issuance of false tax invoices;

A. On April 25, 2009, the Defendant issued a tax invoice stating the value of supply at KRW 30,150,000 for the construction of the fireproof plant, without supplying goods or services for the construction of the fireproof plant (hereinafter referred to as “the construction of the fireproof plant”).

B. Around September 30, 2009, the Defendant issued a tax invoice stating the value of supply at KRW 15,146,841 to the tax base construction without supplying goods or services to the tax base construction.

C. Around May 7, 2010, the Defendant issued a tax invoice stating the supply value of E at KRW 5,194,688 to E without supplying goods or services to E.

On April 1, 2011, the Defendant issued a tax invoice stating the supply value of KRW 6,740,000 to the said Gyeong-dong Co., Ltd. without supplying goods or services to the Gyeong-dong Co., Ltd.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. Application of Acts and subordinate statutes concerning non-data sales statements and copies of tax invoices;

1. Criminal facts;