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

The Defendant is a person who operates the “C” in the Gangseo-gu Seoul Special Metropolitan City.

Around February 7, 2017, the Defendant was issued a tax invoice of KRW 3,635,284,000 in total of the value of supply, as shown in the attached Table of Crimes, as well as a tax invoice of KRW 3,635,284,00, which entered as if he was supplied with goods or services equivalent to KRW 400,00,00, although the Defendant did not receive goods or services from the aforesaid “C” office, even though he did not receive any goods or services from the

Summary of Evidence

1. Partial statement of the defendant;

1. Each police interrogation protocol against the accused;

1. Each report on investigation;

1. Application of accusation, C Supplementary Protocol, Written Confirmation, and each tax invoice statute;

1. Article 10(3)1 of the former Punishment of Tax Evaders (amended by Act No. 16108, Dec. 31, 2018; hereinafter “former Punishment of Tax Evaders Act”) on criminal facts and Article 10(3)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter “former Punishment of Tax Evaders”) of the Act on the Punishment of Tax Evaders of the Punishment of Tax Evaders

3) The Defendant’s each tax invoice on each of the instant tax invoices (hereinafter “each of the instant tax invoices”) written in the list of crimes as indicated in the Defendant’s holding from the Supplier.

The receipt of tax invoices argues that it does not constitute “an act of receiving tax invoices without being supplied with goods or services” under Article 10(3)1 of the Punishment of Tax Evaders Act.

A person liable to pay the value-added tax further by issuing a tax invoice to an entrepreneur who is supplied with the goods or services by an entrepreneur under the Value-Added Tax Act shall not be a person establishing a nominal legal relationship with the entrepreneur who is supplied or supplied, but a person who actually supplies or is supplied with the goods or services by the entrepreneur.