Defendant

A. 1. (1), (2), (4) of the judgment of the court below;

B. (1) and (3) As to the crimes, two months of imprisonment and the remainder, respectively.

Punishment of the crime

[ summary of the crime] Defendant A established a corporation by using the name of B and E, and planned to issue a false tax invoice to an enterprise in need of the purchase tax invoice and to receive a certain fee. Defendant A, around August 2, 2015, intended to establish a G in the name of B, around February 20, 2016, and to receive a false tax invoice without supplying goods or services to the transaction company.

[Criminal Records] Defendant A was sentenced to a suspended sentence of two years on June 24, 2016 for the violation of the Punishment of Tax Offenses Act in the Busan District Court on the same year.

7.2 The above judgment became final and conclusive.

[Criminal facts]

1. Defendant A

A. The Defendant related to F operated F in the name of F from July 2015 to June 2016, Busan J in Busan in the name of F.

(1) No person may issue a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services that are to issue a false tax invoice.

On December 28, 2015, the Defendant issued 1,229,39,000 won in total of 24 supply price of false tax invoice from July 10, 2015 to June 28, 2016 without supplying goods or services, including issuing one copy of tax invoice stating as if he/she supplied goods or services in an amount equivalent to 395,00,000 won, even though he/she did not supply goods or services to Canadian Korea.

(2) No person may submit to the Government a false list of total tax invoices by seller or seller under the Value-Added Tax Act without being supplied or being supplied with any goods or services on which a false list of total tax invoices by seller or seller is entered in February 2015.

On February 25, 2016, the Defendant is at the Busan District Tax Office located in 23 (Revised Dong-dong 247-7) Jinsung-ro, Busan-dong around February 25, 2016.