A defendant shall be punished by imprisonment for four months.

However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

Punishment of the crime

The defendant is a person who has been engaged in transportation business, etc. in the name of "G" in Suwon-si Line F.

1. No person who issues a false tax invoice shall issue any tax invoice under tax-related Acts without supplying goods or services;

Nevertheless, on October 1, 2013, the Defendant issued a copy of the tax invoice equivalent to KRW 142,00,000 for supply price in G name as the Defendant supplied goods or services to H without supplying goods or services to H.

2. No person shall receive any tax invoice under tax-related Acts without supplying goods or services.

Nevertheless, on October 1, 2013, the Defendant issued a tax invoice equivalent to KRW 142,00,000 in the supply price under the name of (i) I, as if he was supplied with goods or services without being supplied by (ii) I.

3. Submission of a sum table of false tax invoices;

A. On February 18, 2014, the Defendant submitted a list of total tax invoices by customer to H, without having supplied goods or services equivalent to KRW 142,00,000 for the same period at the Suwon Tax Office located in Suwon-ro 61, Suwon-si, 2013, and submitted a false list of total tax invoices by customer as if it were supplied.

B. On February 18, 2014, the Defendant submitted a list of total tax invoices by purchaser, stating in falsity the list of total tax invoices by purchaser, even though there was no fact that he received goods or services equivalent to KRW 142,00,000,000 from (State) during the same period, while filing a list of total value added taxes at the said Suwon Tax Office on February 18, 2013.

Summary of Evidence

1. Statement by the defendant in court;

1. Full-time statement of J;

1. E-tax gold (I) and tax invoice (G).