Defendant

A shall be punished by imprisonment with prison labor for six months and by imprisonment for four months.

except that for one year from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendants are those engaged in construction business under the trade name “D” in Seongbuk-gu, Seongbuk-gu, Seoul.

The Defendants agreed to be supplied with human resources equivalent to KRW 5.5 billion in total supply value from business partners E in the course of the construction work. However, according to the actual progress of the construction work, the Defendants offered a tax invoice equivalent to KRW 1.5 billion which was not actually supplied even though only the human resources equivalent to KRW 4.5 billion were supplied, and recruited to use them for tax treatment.

According to the aforementioned public offering, the Defendants: (a) around July 18, 2019, the Defendants: (b) did not receive from E the total amount of KRW 600 million on June 14, 2019 and KRW 400 million on June 28, 2019; (c) did not enter the supply of human resources equivalent to KRW 1 billion on supply; (d) written a list of tax invoices by seller at the first period in 2019, stating the false details, and submitted it to Sungnam Tax Office.

Summary of Evidence

1. Defendants’ partial statement

1. An accusation and a report on investigation into value-added tax;

1. A list of total tax invoices by seller:

1. The defendant's defense counsel asserts that Article 10 (2) 3 of the Punishment of Tax Evaders Act should apply to the act stated in the facts constituting a crime in the judgment of the court.

However, Article 10 (2) 3 of the Punishment of Tax Evaders Act provides that a person obliged to submit a list of total tax invoices by seller under the Value-Added Tax Act submits a false list of total tax invoices by seller, and Article 10 (3) 3 of the same Act provides that the person submits a false list of total tax invoices by seller without being supplied with goods or services and submits a false list of total tax invoices by seller under the

In full view of the contents and purport of the above provisions, the significance and function of the aggregate tax invoice by customer, etc., even if there is no real transaction equivalent to the value of supply in each purchaser listed on the aggregate tax invoice by customer, or there is no real transaction in part, the total value of supply shall be lowered.