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 becomes final and conclusive.

Punishment of the crime

The Defendant was operating “H” as a person who is engaged in processing and disposal of waste resources, including overall distribution, in Seo-gu, Chungcheongnam-gu, Chungcheongnam-gu, Chungcheongnam-do, and I is a director of K in-house, a corporation that is engaged in manufacturing and selling automated devices in Gyeonggi-siJ, and is actually operating the company.

No person shall issue any tax invoice without supplying goods or services.

Nevertheless, the Defendant and I wanted to issue a false tax invoice as if they were supplied with scrap metal in the above H even though they did not actually supply scrap metal after they registered as “H” business operator in the Defendant’s name.

1. On June 11, 2014, the Defendant, in collusion with I, issued one copy of the tax invoice of KRW 230,00,000 in the supply price of KRW 230,00 from around that time to July 5, 2014, in the first value-added tax period of the first value-added tax period of the 2014, as if the Defendant had not actually supplied the scrap scrap metal of KRW 230,000,00 in fact at the K K’s workplace located in the Gyeonggi-si J-si, Inc., Ltd., which was substantially operated by I, as seen above, and issued nine copies of the tax invoice of KRW 824,120,00 in total, including the supply price of KRW 1,00 in the same way as in the first value-added tax period of the 2014, from that time to July 5, 2014.

2. Around July 1, 2014, the Defendant, in collusion with I, issued three copies of a tax invoice of KRW 37,800,000, total amount supplied three times in the same way as in the crime list (2) of the second value-added tax period from around that time to July 3, 2014, even though the Defendant did not supply scrap metal equivalent to KRW 37,80,000, which was actually operated by I at the above place of business, to K, which was actually operated by I, as seen above, although there was no provision of scrap metal equivalent to KRW 37,80,000.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the prosecution with regard to I;

1. A written accusation or a written accusation;