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

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.

Punishment of the crime

The defendant is a person registered as a business operator under the trade name of "D" in Gangseo-gu Seoul Metropolitan Government C.

No person shall issue or receive tax invoices under the Value-Added Tax Act without supplying or receiving goods or services, and shall submit to the Government a list of total tax invoices by seller or seller with false entries.

1. On December 2, 2014, the Defendant issued a false tax invoice in Gangseo-gu Seoul Metropolitan Government, and the fact was issued and delivered a sales invoice of KRW 52,00,000 to E, notwithstanding that he did not supply goods or services to E. In addition, even from around that time until June 30, 2015, the Defendant issued a total of KRW 477,350,000 in sales invoice of KRW 17 times in total without supplying goods or services as shown in the separate crime list.

2. The Defendant, on February 3, 2015, supplied goods or services worth KRW 75,750,000 in total supply value at the Gangnam Tax Office located in Yeongdeungpo-gu Seoul, Yeongdeungpo-gu, Seoul, which was located around February 3, 2015.

A list of total tax invoices by customer recorded falsely was submitted to the Government.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the examination of the police officer in G;

1. Application of this statute to the accusation, output of the electronic tax invoice;

1. Relevant Article 10 (3) 1 and 3 of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) 1 and 3 of the Punishment of Tax Evaders Act (Optional to imprisonment);

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. The crime of issuing false tax invoices and submitting a list of total tax invoices by false seller with the reason of sentencing under Article 62(1) of the Criminal Act on the suspended execution of sentence is disadvantageous to the following: (a) the crime of submitting false tax invoices and a list of total tax invoices by false seller may interfere with the State’s legitimate exercise of the right to collect taxes; and (b) undermining the sound commercial transaction order; and (c)