Defendant

A shall be punished by imprisonment for six months.

However, for one year from the date this judgment becomes final and conclusive against Defendant A.

Punishment of the crime

1. Defendant A

A. The Defendant is a person who operates a stock company B established for the purpose of textile manufacturing, etc. in Daegu-gu C.

No one shall issue a tax invoice without supplying any goods or services for profit.

Nevertheless, around September 12, 2018, the Defendant issued a false tax invoice of an amount equivalent to KRW 500,000,000 for supply value without supplying human resources to the D Regional Housing Association (hereinafter “D”) at the above office (hereinafter “B office”), and issued a false tax invoice of an amount equivalent to KRW 2,00,000,000 in total for four times from that time to October 24, 2018, including the entry of a false tax invoice issued, for profit-making purposes. (B) Any person who receives false tax invoice shall not be supplied with goods or services for profit-making purposes, but shall not be issued with a tax invoice. Nevertheless, the Defendant received a false tax invoice of an amount equivalent to KRW 20,000,000 for supply value without being supplied with human resources from Section (E) at the above office around September 17, 2018, and received the false tax invoice of KRW 70,000 for profit-making purposes from that time to December 19, 2018).

Accordingly, the Defendant issued and received false tax invoices equivalent to KRW 3,700,000,000 in total of supply values for profit-making purposes.

2. A, a representative of the Defendant B’s Defendant, issued false tax invoices equivalent to KRW 2,00,000,000 with respect to the Defendant’s business as described in paragraph (1) above, and received false tax invoices equivalent to KRW 1,700,000.

Summary of Evidence

1. Defendants’ respective legal statements

1. Each electronic tax invoice;

1. Application of Acts and subordinate statutes to investigation reports (Evidence List 9);

1. Relevant Articles of the Act and punishment concerning the facts constituting the crime;