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A defendant shall be punished by imprisonment for six months.
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.
Reasons
Punishment of the crime
1. No person liable to prepare and issue tax invoices under the added-value-Added Tax Act for issuing false tax invoices, and no person liable to submit a list of total tax invoices by customer to the Government shall enter false tax invoices and issue them;
Nevertheless, on January 5, 2015, the Defendant, in fact at the “D” office of the Defendant’s operation in Pakistan, issued one copy of the tax invoice stating the amount of KRW 113,00,000 in the supply price as if the Defendant supplied goods or services equivalent to KRW 85,830,000 in the supply price to flus communication (ju) through administration, as if the Defendant supplied goods or services equivalent to KRW 113,00,000 in the supply price to flus communication.
2. No person who issues a false tax invoice shall issue any tax invoice under tax-related Acts without supplying any goods or services;
Nevertheless, on January 5, 2015, the Defendant issued a false tax invoice amounting to KRW 472,830,000,000 in total, as shown in the [Attachment Table (1] in the following manner from around that time to May 30, 2015, inasmuch as he/she supplied goods or services to fluor communication in spite of the fact that he/she had not actually supplied goods or services to fluor communication (ju) in fact, and issued a false tax invoice equivalent to KRW 50,000 in total, as shown in the [Attachment] Table (1).
3. A person obligated to obtain an invoice for tax under the added-value Tax Act that receives false tax invoice and a person obligated to submit a list of total tax invoices by purchaser to the Government shall not receive the issuance of a false invoice for tax entered in falsehood;
Nevertheless, on January 15, 2015, the Defendant conspired with the representative F of the (State) E at the above “D office” office on January 15, 2015, and is in fact equivalent to KRW 12,910,500 from the (State) E.