[Defendant A] The defendant shall be punished by imprisonment for six months.

However, the above sentence shall be executed for one year from the date this judgment becomes final and conclusive.

Punishment of the crime

Defendant

A is the representative director of the corporation B, and the defendant B is the corporation that was incorporated on December 1, 2015 in Gangseo-gu Busan Metropolitan Government C building, and soil construction business in subparagraph D as its main business.

1. No person liable to prepare and issue an electronic tax invoice pursuant to the Value-Added Tax Act shall issue it by entering a false tax invoice;

Nevertheless, around January 31, 2018, the Defendant issued a tax invoice stating false value of KRW 1,910,800,000 by issuing sales tax invoices equivalent to KRW 2,550,80,000 of supply value to E (ju) even though he/she supplied goods or services equivalent to KRW 640,00,00 for reinforced concrete construction works for Gatel on three parcels of land, inside Dong-si, E (ju).

2. Defendant B Co., Ltd. issued a tax invoice in which the representative director A entered the Defendant’s business in a false manner as described in paragraph (1).

Summary of Evidence

1. The defendant A's partial statement

1. In light of the fact that a report on investigation completion by item of value-added tax, a standard subcontract agreement for private construction works, a contract for construction works, a certificate, an electronic tax invoice, and a contract for change of construction works [the defendant and his defense counsel, in light of the fact that the defendant's use in the public register of the building that he constructed by being awarded a contract by the main owner constitutes a national housing under Article 2 subparagraph 6 of the Housing Act, and therefore, the above building constitutes a subject of value-added tax exemption under Article 106 (1) 4 of the Restriction of Special Taxation Act and Articles 106 (4) 1 and 51-2 (3) of the Enforcement Decree of the same Act, and thus, the defendant is not obligated to prepare and issue an electronic tax invoice under the Value-Added Tax Act, but the national housing exempt from value-added tax is legitimate for the purpose of