A defendant shall be punished by imprisonment for one year.

However, 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 a person who operates a “D” as a wholesale and retail business entity with electrical materials in the Btel C incheon-si Btel C.

No one shall issue any tax invoice without supplying goods or services, and shall submit to the Government a list of total tax invoices by customer entered in falsity.

1. On September 12, 2016, the Defendant issued 35 false tax invoices worth KRW 624,90,000,000, from that time until July 16, 2016, including the issuance of one copy of the false tax invoice between the company and the company without actually supplying goods or services from the said company to E, as well as issuing one copy of the false tax invoice with the supply value of KRW 10,000,000, as described in the attached list of crimes.

2. Submission of a list of total tax invoices by customer;

A. On July 25, 2016, the Defendant submitted a list of total tax invoices by customer to the Jeju Tax Office around July 25, 2016, and the fact was recorded falsely as if the Defendant supplied goods or services equivalent to KRW 4,50,000 of the value of supply, even though there was no fact that the Defendant supplied goods or services from the said company to the F during the period from June 27, 2016 to June 30 of the same month.

B. On January 25, 2017, the Defendant submitted a list of total tax invoices by customer to the Jeju Tax Office on or before January 25, 2017, and the fact was recorded falsely as if the Defendant supplied goods or services equivalent to KRW 50,000,000 in total, even though the Defendant had not supplied goods or services equivalent to KRW 38,00,000 in supply value to E during the period from July 1, 2016 to December 31, 2016.

From July 2016, the Defendant issued a false tax invoice in the name of “D” in the name of “D” in which he/she actually operated without supplying goods or services.

On December 2, 2016, the Defendant was in the absence of the victim JJ Co., Ltd. in the H building and the residence of No. I.