A defendant shall be punished by imprisonment for not less than eight 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

From November 10, 2014, the defendant is the representative who operates B with automobile and rubber parts processing business as a main business.

1. No person who violates Article 10 (1) 1 of the Punishment of Tax Evaders Act (issuance of a false tax invoice) shall issue any sales tax invoice under the Value-Added Tax Act by entering it in a false manner;

On January 30, 2015, the Defendant issued to the person in charge of D a sales tax invoice stating the false statement to the effect that the Defendant provided services equivalent to KRW 1,953,600 ( KRW 814,000, KRW 1,139,600), which entered excessive supply value of KRW 1,953,60,00, even though B supplied services equivalent to KRW 814,00,00 to D, which is the transaction partner, in fact at the office located in Seo-gu, Daegu-gu.

As such, the Defendant issued 28 false sales tax invoices stating an excessive amount of KRW 95,038,531 in total 28 times from the above date to April 30, 2017, including the issuance and delivery of sales tax invoices stating false supply value, as shown in attached Table 1.

2. Where a person liable to submit a false list of total tax invoice by buyer under Article 10 (1) 2 of the Punishment of Tax Evaders Act to the Government, the list of total tax invoice by buyer shall not be submitted;

On July 27, 2015, the Defendant submitted a false list of total tax invoice, stating that the sum of KRW 9,916,142 exceeds KRW 17,00,50 ( KRW 7,084,358 KRW 9,916,142), even though he/she provided only services equivalent to KRW 7,084,358 to D’s supply price, and that the Defendant submitted a false list of total tax invoice ( KRW 7,00,084,358 KRW 9,916,142).

As can be seen, the Defendant submitted a false entry of the list of total tax invoice by buyer, from that time to July 25, 2017, from that time, as shown in the list 2 of the crime list.