A defendant shall be punished by imprisonment for not less than eight months.

Provided, That the execution of the above punishment shall be suspended for two years from the date this judgment became final.

Punishment of the crime

[criminal power] On July 26, 2018, the Defendant was sentenced to the suspension of the execution of six months of imprisonment with prison labor for occupational breach of trust at the Jung-gu District Court on July 26, 2018, and the sentence was finalized on November 29 of the same year.

【Criminal Facts】

The defendant is a person who operates B for wholesale and retail business, such as rice, etc., and the person liable to issue a tax invoice shall not issue a false tax invoice, and no one shall issue a tax invoice under the Value-Added Tax Act, without being supplied with any goods or services.

1. 거짓 세금계산서 발급 피고인은 2016. 12. 28.경 ‘서울 광진구 C건물, D호’에 있는 B 사무실에서, 사실은 E에 100,022,400원 상당의 팻캣피쉬 연어사료만을 공급하였음에도 마치 라이그라시(티모시) 등 공급가액 합계 845,478,525원 상당의 재화나 용역을 공급한 것처럼 거짓 기재한 매출세금계산서 1장을 발급하였다.

2. The Defendant receives a false tax invoice: (a) although there is no fact that the Defendant was supplied with goods or services from E at the place indicated in paragraph (1), one copy of the purchase tax invoice stating as if the supply was made of goods or services equivalent to KRW 50,017,280 of the supply price that was completed on December 28, 2016; and (b) one copy of the purchase tax invoice stating as if the supply was made of goods or services equivalent to KRW 115,027,70 of the supply price that was completed on January 24, 2017.

Summary of Evidence

1. Partial statement of the defendant;

1. Legal statement of witness F;

1. Electronic tax invoices dated December 28, 2016, and electronic tax invoices dated January 24, 2017;

1. Previous convictions in judgment: Application of Acts and subordinate statutes concerning criminal records and investigation reports (the fact that a suspect is pending trial);

1. Provision of goods or services under Article 10(1)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter the same shall apply) (amended by Act No. 16108, Dec. 31, 201); and Article 10(3)1 of the former Punishment of Tax Evaders Act.