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

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

On June 3, 2013, the Defendant issued a false tax invoice amounting to KRW 10,00,000 for the supply price, instead of supplying goods or services to the Dono integrated Construction Co., Ltd. at the D office located in Busan Dong-gu C and 203.

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

On January 24, 2014, the Defendant filed a final return on value-added tax at the same tax office located in 16,00,000,000, 269, 2013, and filed a false statement on the invoice for each sales office, stating as if the Defendant supplied goods or services equivalent to KRW 50,000,00 to E, although there was no fact that goods or services were supplied, the Defendant submitted a false statement on the invoice for each sales office’s tax amounting to KRW 41,20,00,000 to E.

3. No person who receives a false tax invoice shall receive a tax invoice under tax-related Acts without being supplied with goods or services;

On June 24, 2013, at the place specified in paragraph (1) around June 24, 2013, the Defendant was issued a false tax invoice equivalent to KRW 68,324,520 for the supply price without being supplied goods or services from “F” and received false tax invoice equivalent to the supply price of KRW 68,324,520 for three times from that time until November 25, 2013, as shown in attached Table 1 for the crimes committed in attached Table 1.

4. No tax invoice shall be issued in collusion with a person who is required to receive a tax invoice according to the value added to the false tax invoice and a person who is obligated to submit a list of total tax invoices by a purchaser to the Government;