A defendant shall be punished by imprisonment for six 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

The Defendant is a person who is engaged in advertising agency business, etc. under the trade name of Busan Dongdong-gu B building and C. D.

1. No tax invoice under the Value-Added Tax Act shall be issued without supplying any goods or services in violation of the Punishment of Tax Evaders Act due to the issuance of false tax invoices;

Nevertheless, around May 29, 2018, the Defendant issued an electronic tax invoice as if he supplied the event agency service to the above E even though he did not supply the goods or services to the Dong-dong, Busan.

In addition, from around that time to May 29, 2018, the Defendant did not supply goods or services on a total of four occasions in the same manner as shown in attached Table 1, and issued electronic tax invoices worth KRW 154,300,000, respectively.

2. It shall not be provided with any goods or services in violation of the Punishment of Tax Evaders Act due to receipt of a false tax invoice, but shall not be issued with a tax invoice under the Value

Nevertheless, around April 20, 2018, the Defendant was issued an electronic tax invoice as if he was supplied with advertising agency services equivalent to KRW 43,800,000 from the above F, even though he did not receive goods or services from F.

In addition, from around that time to May 7, 2018, the Defendant was issued an electronic tax invoice of the amount equivalent to KRW 203,704,00 in total five times in the same manner as shown in the attached Table 2 of Crimes List.

Summary of Evidence

1. Application of Acts and subordinate statutes to the police examination report on the investigation report of electronic tax invoices (the indictment of the counterpart company to the issuance of a false tax invoice) to the defendant's statutory

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act (Selection of Imprisonment) concerning the relevant criminal facts, and Article 10 (3) 1 of the Punishment of Tax Evaders Act;