A defendant shall be punished by imprisonment for six months.

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendant is a person who actually engaged in the business of manufacturing advertisements from February 24, 2016 to April 2018 by operating “C” in Gwangju Northern-gu B.

1. On June 10, 2016, the Defendant issued 23 copies of the tax invoice (a total supply value of 1,258,633,635 won) as shown in the separate sheet of crime, from that time until April 28, 2017, as shown in the separate sheet of crime, without supplying goods or services at the Defendant’s house located in the Nam-gu Seoul metropolitan apartment complex 207, 302, the Defendant issued 23 copies of the tax invoice (a total supply value of 1,258,63,635 won).

2. On January 25, 2017, the Defendant submitted a false list of the accounts for separate tax accounts by customer, along with the report of the value-added tax at the places listed in paragraph (1) around February 25, 2017, the Defendant entered the list of accounts for separate tax accounts at KRW 30,000,000, “E,” without supplying goods or services, by entering the list of accounts for separate tax accounts by customer recorded in the supply price in a false manner in the North Korean tax office, and submitted it to the Gwangju metropolitan Tax Office on July 25, 2017.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. A report on completion of investigation into tax offenses;

1. A return on the determination of value-added taxes by each general taxable person, a list of total tax invoices by each sales office, and a list of total tax invoices by each electronic tax office;

1. Application of Acts and subordinate statutes to a report of investigation (repreparation of crime sight chart);

1. The relevant provisions of the Punishment of Tax Evaders Act and Article 10(3)1 of the Punishment of Tax Evaders Act (the issuance of false tax invoices) with regard to the facts constituting an offense, and the provision of Article 10(3)3 of the Punishment of Tax Evaders Act (the submission of a list of total tax invoices by false customer) and the provision of imprisonment with labor, respectively.