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

On April 20, 201, the Defendant is the representative of D established for the purpose of manufacturing machinery parts, etc. in the building B and C B in Hysung City on April 20, 201.

1. No person who receives a false tax invoice shall be issued a tax invoice under the Value-Added Tax Act without being supplied with any goods or services;

Nevertheless, on July 2, 2014, the Defendant issued 4 copies of electronic tax invoices of KRW 620,000,000, in total supply value of KRW 120,000,00 as if he/she was supplied with semiconductor equipment processing services by F (Representative: G) Co., Ltd. located in Pyeongtaek-si E without being supplied with goods or services at the above D office, from that time to December 30, 2014, by the same method as indicated in the list of crimes in the attached list of crimes, from that time, four copies of electronic tax invoices of KRW 620,00,00,000, in total, from F.

2. No person who submits a list of total tax invoices by customer shall supply goods or services, and shall submit to the Government a false list of total tax invoices by customer under the Value-Added Tax Act;

Nevertheless, on January 27, 2014, the Defendant reported the value-added tax for the second period of 2013 from the Seosung tax office located in 27, Seosung-si, Seosung-si, Seosung-si, which was located in 27, 2013, and submitted one copy of the total tax invoice by customer with false entry of KRW 357,70,000, in total as if he supplied goods or services to F (G) without supplying goods or services.

Summary of Evidence

1. Details of financial transactions of suspects;

1. A written accusation;

1. A tax return (including a list of total tax invoices by customer);

1. Electronic tax invoices;

1. Investigation report of value-added tax;

1. A report on the completion of data investigation (the accused and the defense counsel are supplied goods or services by the F.S. in fact by the defendant, and the electronic tax invoice at different time.