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

No one shall issue or obtain a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services, and shall submit to the Government a list of total tax invoices by seller and by seller entered false details.

1. On May 21, 2018, the Defendant issued a false tax invoice of an amount equivalent to KRW 457,200,000 without supplying goods or services from that time to June 25, 2018, as shown in the list of crimes (tax invoices sales details) in the attached Table, even though the Defendant did not provide goods or services to D (mutual name: E, business registration number F) in spite of the fact that he/she supplied goods or services, and issued a false tax invoice of an amount equivalent to KRW 457,20,000 without supplying goods or services.

2. On July 25, 2018, the Defendant filed the final return of value-added tax for the first time in 2018 at C offices located in Pakistan, and filed the final return of value-added tax for the said period, and the Defendant submitted a false list of the tax invoices by customer, stating that he/she supplied services as shown in the separate sheet of crime (the details of the submission of the list of the tax invoices by customer) to four companies, including C, during the said taxable period, although he/she did not have supplied goods or services equivalent to the total amount of KRW 838,50,000.

Summary of Evidence

1. Defendant's legal statement;

1. Electronic tax invoices, total tax invoices, account details, business registration certificates, and deposit transaction statement;

1. Application of Acts and subordinate statutes to the accusation, report on investigation into value-added tax, supplementary protocol, and written answer;

1. Article 10(3)1 of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018); Article 10(3)3 of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018); Article 10(3)3 of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018); and selection of imprisonment for each type of crime

1. Aggravation for concurrent crimes;