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 the representative of C, who is a Do and retail company of clothing B and 303 in Seoul Jung-gu.

No person shall issue or receive an invoice for tax under the added-value-Added Tax-related Acts without supplying or receiving goods or services, and shall submit to the Government a false list of invoices for individual tax by purchaser.

1. On January 30, 2014, the Defendant issued a false tax invoice of KRW 334,050,000, each of the above C offices issued three copies of the false tax invoice of KRW 334,050,00 in total on three occasions from around that time to March 30, 2014, as shown in the list of annexed crimes, as if the Defendant supplied the World Cup 11,700 won, although the Defendant did not supply the goods or services to D.

2. On July 25, 2013, the Defendant submitted a false list of the separate tax invoices by purchasing companies: (a) filed a final return on the value-added tax base at a secondary tax office located in Jung-gu Seoul Central Tax Office in Jung-gu, Seoul, on July 25, 2013; and (b) filed a false list of tax invoices by purchasing companies, stating that there was no supply of goods or services from “E” but there was no supply of goods or services.

3. On July 25, 2014, the Defendant filed a final return on the list of gold invoices by false suppliers at the same place as the preceding paragraph 2. of the foregoing, at the same time as the preceding paragraph of the same Article, on July 25, 2014, and the fact that the Defendant filed a final return on the value-added tax for the first time in January 2014 was not having supplied goods or services to D, notwithstanding the absence of the supply of goods or services to the said company, a false list of gold invoices by customer, stating as to the supply of goods or services worth KRW 33

Summary of Evidence

1. Statement by the defendant in court;

1. Written accusation of a secondary tax office;

1. A report on termination of value-added taxes, a copy of tax invoice, each value-added tax return (as of January 2013, January 2014), a sum table of tax invoices by individual supplier (as of January 2013, January 2014), and a sum table of tax invoices by individual supplier;