A defendant shall be punished by imprisonment with prison labor for up to six months.

except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Criminal facts

[criminal career] On December 12, 2013, the Defendant was sentenced to one year and six months of imprisonment for fraud at the Seoul Southern District Court and three years of suspended execution. On December 20, 2013, the above judgment became final and conclusive on December 20, 2013. On December 15, 2015, the Seoul Western District Court sentenced six months of imprisonment for fraud, one year of suspended execution, and the above judgment became final and conclusive on December 23, 2015.

【Criminal Facts】

No one shall be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services, or obtain it, and no one shall submit to the Government a list of total sales and purchase tax invoices with false entries.

1. On August 31, 2011, the Defendant issued five copies of the sales tax invoice in total amounting to KRW 372,485,80,00, while the Defendant did not supply goods or services to E (F) at the D office located in Geumcheon-gu Seoul Metropolitan Government, while the Defendant issued five copies of the sales tax invoice in total in the amount of KRW 372,485,80,00, in total, from around that time to December 30, 2011 without supplying goods or services as shown in attached Table 1.

2. On July 25, 201, the Defendant submitted three copies of the total tax invoice by false entry from July 25, 201 to January 25, 2012, 201, stating that he/she supplied goods or services equivalent to KRW 199,137,650 of the supply price in Geumcheon-gu Seoul Metropolitan City (152-21) to E, and submitted three copies of the total tax invoice by false entry from July 25, 201 to January 25, 201, as shown in Appendix 2, to the Government.

3. On October 25, 201, the Defendant submitted a list of total tax invoices for false purchase punishment: (a) the supply value of the goods equivalent to KRW 25,500,000 from ELB International Co., Ltd. (19-86-37542).