A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for one year from the date this judgment became final and conclusive.

Punishment of the crime

The Defendant is a person who operates a wholesale and retail business of motor vehicle parts under the trade name of “C” in Gwangju-si B.

No person shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services.

Nevertheless, the Defendant issued or received a tax invoice without supplying or being supplied with goods or services as follows:

1. On April 30, 2009, the Defendant issued a false tax invoice as if he were to supply parts equivalent to KRW 31,404,054, even though he did not supply goods such as automobile parts, etc. to D, and then issued a false tax invoice under the Value-Added Tax Act without supplying goods to E, which was known to the general public.

In addition, from around that time to December 30, 2010, the Defendant issued 12 copies of tax invoices equivalent to 531,780,230 won in total as if the Defendant supplied the goods without supplying the goods over 12 occasions, as shown in attached Table 1.

2. On April 29, 2009, the Defendant received a false tax invoice from E, which was known to the general public at the above C office, was issued a tax invoice under the Value-Added Tax Act, without being supplied with parts equivalent to KRW 31,404,545, even though he had not been supplied with automobile parts, etc. by F, a stock company F.

In addition, from around that time to December 31, 2010, the Defendant was issued a tax invoice of 560,514,586 won in total as if he was supplied with the goods 16 times in total, as shown in the attached Table 2 of Crimes List 2.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Application of the Acts and subordinate statutes of false sales tax invoices;