A defendant shall be punished by imprisonment for not less than eight 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 the representative of the cargo transport company C in Seocho-gu Seoul Metropolitan Government.

No one shall issue or obtain a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services, and shall submit to the Government a list of total tax invoices by seller and by seller entered false details.

1. Submission of a false list of total entries;

A. On January 27, 2016, the Defendant filed a final return on the value-added tax for the second period of 2015, in Seocho Tax Office located in Gangnam-gu, Gangnam-gu, Seoul, the Defendant filed a final return on the value-added tax for the second period of 2015, and the Defendant submitted to the Government a list of the total tax invoices by sales office, which was falsely entered as follows, even though C had not supplied seven companies, such as the KHD, with a total sum of KRW 144,130,00,000, during the said taxable period.

B. Around July 27, 2016, the Defendant filed a final tax return on C’s first-year value added tax in 2016, and the Defendant submitted to the Government a list of total tax invoices by sales office, stating that C provided transportation services as above, even though C had not provided five companies, such as the LABD during the pertinent taxable period, with a total of KRW 262,708,00,000.

C. Around January 26, 2017, the Defendant filed a final tax return for the second half-year value-added tax of C in 2016, and the Defendant submitted to the Government a list of the total tax invoices by sales place, stating that C supplied transportation services as above, even though C had not supplied four companies, such as the Bank of Banks D, during the pertinent taxable period, with the transport services equivalent to KRW 643,530,000.

2. On January 11, 2016, the Defendant issued a false electronic tax invoice with the content that he/she supplied transportation services equivalent to KRW 20,250,000 of the supply value, even though he/she did not supply transportation services to E at the above C office, from that time, the Defendant was issued a false electronic tax invoice.