Defendant shall be punished by imprisonment for a term of one year and six months.

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

Punishment of the crime

To the extent that it does not interfere with the defendant's right of defense, part of the facts charged was appropriately revised.

The Defendant appears to be a clerical error in his/her name in the letter of indictment in Suwon-si from July 20, 2017 to July 7, 2018.

【C’s name registration statement (Evidence No. 28), list of tax invoices by customer (Evidence No. 30 pages),” and “C” were engaged in construction and interior construction business in the trade name of “C.”

No person shall issue or obtain a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services, and shall submit a false list of the total tax invoices by seller under the same Act.

Nevertheless, the defendant in C Office:

A. On July 25, 2017, the fact that: (a) issued a false tax invoice in an amount equivalent to KRW 4,132,238,90 in total 24 times from that time until June 25, 2018, including issuance of a false tax invoice equivalent to the supply value of KRW 284,520,00, as the supply price was not a fact that goods or services were supplied to “stock company D”; and (b) issued a false tax invoice in an amount equivalent to the total of KRW 4,132,238,90,

B. Around July 12, 2017: (a) even though there was no supply of goods or services from “E”, the fact received a false tax invoice equivalent to KRW 50,000,000 of the supply value as if the supply was received; and (b) from that time, up to June 29, 2018, issued a false tax invoice of the total value of 3,698,945,754 won, including the supply value of 18 times in total, from that time, until June 29, 2018; and (c)

C. Around January 30, 2018: (a) although there is no fact that goods or services were supplied to “F”, the sum total of supply values of goods or services equivalent to KRW 60,000,000 in total shall be entered and submitted in a false list of total tax invoices by customer in the second half of 2017; and (b) from “E”.