A defendant shall be punished by imprisonment for not more than ten 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.

Punishment of the crime

The Defendant is the representative of “D” who registered a business operator with the location of its office in Seocho-gu Seoul Metropolitan Government from around 2011 to around 2016 for the purpose of the terate fishery business.

1. On March 20, 2013, the Defendant issued a false tax invoice of KRW 2,006,830,000,000, from that time, from June 14, 2016, the Defendant issued the tax invoice of KRW 76 without supplying the goods or services, including the issuance of a tax invoice of KRW 43,00,00,000, in the “D” office without supplying the goods or services as shown in the attached Table (1). In spite of the absence of the fact that T. D. supplied the goods or services to D., the Defendant issued the tax invoice of KRW 2,006,830,00 in total without supplying the goods or services.

2. On December 20, 2013, the Defendant received false tax invoice: (a) in the foregoing “D office; and (b) in fact, there was no fact that the Defendant received goods or services from (ju) Vietnames that were supplied; (c) the Defendant was issued one copy of the tax invoice stating as if the goods or services were supplied in an amount equivalent to KRW 37,00,000 in the supply price; and (d) from that time, from that time to that time, the Defendant was issued KRW 83,00,000 in total without supplying goods or services, such as in the list of crimes (2) in the attached Table 24 of the same month.

3. On January 25, 2014, the Defendant submitted a list of total tax invoices by false seller: (a) supplied goods or services at the Seocho tax office located in Gangnam-gu Seoul Metropolitan Government Gu, 114; and (b) provided goods or services to E despite the fact that goods or services were supplied to E; and (c) supplied goods or services equivalent to KRW 36,00,000 in supply value.

From July 25, 2014 to July 25, 2014, the list of total tax invoices by customer with false entries was submitted to the public official in charge, including the submission of a list of total tax invoices by customer with false entries, and the list of total tax invoices by customer with false entries of total amount of 228,00,000 won, such as the list of crimes in attached Form (3).

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. A report on the completion of value-added tax investigations;