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 became final and conclusive.

Punishment of the crime

No person shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services.

Nevertheless, the Defendant: (1) around February 9, 2017, at the D office in Gangseo-gu Seoul Metropolitan Government, issued a false tax invoice as if the supply price was supplied with goods or services equivalent to KRW 8,693,181, even though he/she did not supply goods or services to the D office in the Gangseo-gu Dispute Resolution Co., Ltd.; and (2) around March 20, 2017, at the same place, the Defendant issued false electronic tax invoice equivalent to KRW 1,099,11,353 in total of supply price over 19 times from around that time to June 28, 2017, and (2) at the same time on March 20, 2017, the Defendant received false electronic tax invoice in proportion to KRW 40,909,09,09,090, including the supply price of goods or services, from around that time to June 28, 2017; and (3) the supply price of goods or services, as indicated in [Attachment 2363136 to 27.

Summary of Evidence

1. Legal statement of witness E;

1. The written statement of the defendant;

1. An accusation and a report on completion of investigation into value-added tax data;

1. Application of Acts and subordinate statutes on electronic tax invoices, lists of transactions, and details of deposits transactions;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018) that applies to the crime, and Article 10 (3) 1 of the former Punishment of Tax Evaders Act that selects punishment;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. The sentence shall be determined in the same way as the sentence is ordered, comprehensively taking into account the following factors: (a) the number of reasons for sentencing under Article 62(1) of the Criminal Act is high; (b) the total value of supply is high; (c) there is no previous previous conviction; and (d) the Defendant’s age, character and conduct, environment, circumstances before