A defendant shall be punished by imprisonment with prison labor for up to six months.

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

From March 29, 2005, the Defendant is a person who runs a wholesale and retail business of machinery and equipment with the trade name of “D” in the Taedong-gu, Daejeon-gu.

1. No one shall be allowed to receive a tax invoice under tax-related Acts without receiving goods or services supplied with a false purchase tax invoice;

Nevertheless, on January 31, 2013, the Defendant received 13 copies of a false tax invoice as if he/she received a false tax invoice as if he/she received goods or services equivalent to 23,400,000 won from E representative F, although the Defendant had not received goods or services equivalent to 23,40,000 won. From around that time to June 30, 2014, the Defendant was issued 13 copies of a false tax invoice as if he/she received goods or services equivalent to 361,747,850 won in total, as shown in Attached Table 1.

2. He/she shall not submit a false list of total tax invoices by purchaser under the Value-Added Tax Act without receiving any goods or services supplied;

Nevertheless, on January 25, 2013, the Defendant reported the value-added tax on D operated by the Defendant at the tax office located in North Daejeon around January 25, 2013, and submitted a false list of total tax invoices by seller, including the submission of a false list of total tax invoices by seller, as if he received goods or services equivalent to the supply value of KRW 108,50,00 from E, even though he did not have received goods or services equivalent to the supply value of KRW 108,50,00 from E.

Summary of Evidence

1. Statement by the defendant in court;

1. A copy of the report on completion of the additional value-added tax investigation, a written accusation, and a report on completion of tax compliance investigation;