A defendant shall be punished by imprisonment for six months.

Punishment of the crime

1. No person who issues a tax invoice for processing shall issue any tax invoice under tax-related Acts without supplying goods or services;

Nevertheless, the Defendant prepared tax invoice as of September 23, 2016, as of September 23, 2016, even though he did not actually supply goods or services in the C office operated by the Defendant, which was around 20-3, Seocheon-si B, 2017, and issued it to D, which is the customer.

In addition, even though the Defendant did not actually supply goods or services for a total of eight times, such as the list of crimes in the attached list, the Defendant issued a processed tax invoice to the customer of C as if he supplied goods or services equivalent to KRW 240,000,000 in total.

2. No person who submits a list of total tax invoices by customer shall prepare a false list of total tax invoices by customer under the Value-Added Tax Act without supplying goods or services, and submit it to the Government;

Nevertheless, on January 25, 2017, when the Defendant reported the second-term value added tax at the Incheon Tax Office located in Bupyeong-si, 1051-10, 2016, the Defendant submitted a list of total tax invoices by customer who falsely prepared the total supply amount of KRW 1,565,828,000 in total, even though the total supply amount of the supply subject to a sale declaration was KRW 7,898,00,000.

Summary of Evidence

1. Statement by the defendant in court;

1. Investigation by item of value-added tax, a list of tax invoices, and a list of accounts of individual tax by customer (2th of 2016);

1. Application of the Acts and subordinate statutes of accusation;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10(3)1 of the Punishment of Tax Evaders Act (the issuance of false tax invoices), Article 10(3)3 of the Punishment of Tax Evaders Act (the submission of false statement of the total tax invoices by customer) and Article 10(3)3 of the Punishment of Tax Evaders Act, each of which is subject to the option of punishment.