A defendant shall be punished by imprisonment for one year.

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

Punishment of the crime

From December 1, 2010 to March 14, 2015, the Defendant is a person who operated the “D” located in the Dong-gu, Seoyang-si, Gyeonggi-do.

1. No person that issues an invoice for tax without supplying goods (Article 10 (3) 1 of the Act) shall issue an invoice for tax pursuant to tax-related Acts, instead of supplying goods or services;

Nevertheless, around January 28, 2014, the Defendant issued 26 copies of the false tax invoice amounting to KRW 712,00,000,000, in total 26 times, as indicated in the separate crime list, as shown in the separate crime list, even though the Defendant actually did not supply goods or services to “F” in the above “D” office, as if the Defendant supplied goods or services equivalent to KRW 30,00,000,000 from the supply price to the “F”, and issued 26 copies of the false tax invoice amounting to KRW 712,00,000,000, in total, as shown in the separate crime list.

2. The issuance of tax invoices by entering false tax invoices (Article 10(1)1 of the Act) is a person who operates “D” as above, and prepares and issues tax invoices under the Value-Added Tax Act, and submits to the Government a list of total tax invoices by customer.

No person liable to prepare and issue a tax invoice pursuant to the added-value-added tax-related Acts shall issue any tax invoice or make false entries therein.

Nevertheless, the Defendant, at around April 28, 2014, supplied goods or services equivalent to KRW 4,500,000 in supply price to “H” in fact at the above “D” office, but completed the supply price of KRW 15,00,000, entered false information as if he supplied goods or services equivalent to KRW 15,000,000 in supply price to “H.”

3. A person who is obligated to submit to the Government a sum table of accounts of separate accounts of a customer by entering false information (Article 10 (1) 2 of the Act). A person who is obligated to submit a sum table of accounts of separate accounts of a customer pursuant to added-value tax-related Acts shall make a false entry therein;