A defendant shall be punished by imprisonment for six months.

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 runs a construction business under the trade name of “C” from the Busan Geum-gu B and the third floor.

1. No person shall conduct business registration using another person's name, or conduct a business using another person's name for the purpose of evading taxes or evading compulsory execution;

Nevertheless, the defendant requested D to lend his/her name necessary for business registration on February 2017, and caused D to file an application for business registration of "F" in the Eastern-gu, Busan, Dongdong-gu, Busan, and the third floor around the 27th of the same month, and caused D to file an application for business registration.

3.3. Around March, after registering the business of F, the business was conducted in the name of F in the above “C” office.

2. No person who issues or receives a false tax invoice shall issue or receive a tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or services;

A. A. Around June 22, 2017, the Defendant issued a false tax invoice equivalent to KRW 120 million in the supply value, even though the Defendant did not have supplied interior services, such as interior works, to “C” office, and “C” to “F.”

B. The Defendant was issued a false tax invoice equivalent to KRW 120 million in the value of supply, even though the Defendant did not receive services, such as interior works, from “C,” at the same time and at the same place as set forth in Article 2(a).

C. On September 26, 2017, the Defendant issued a false tax invoice in an amount equivalent to KRW 150 million, even though the Defendant did not provide interior services, such as interior services, to a real estate business entity whose trade name is unknown, in the office of the above “C” and “F” to a real estate business entity whose name is unknown.

Summary of Evidence

1. The law applicable to the Defendant’s legal statement D, each police statement to G, F of the supplier F of 2017, C electronic tax invoice issuance IP, and the final return of value-added tax by general taxable persons, etc.