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

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

Punishment of the crime

The Defendant is the representative of “D” in the Bupyeong-gu Incheon Metropolitan Government B building and “D” in subparagraph C.

1. No person who issues a processing tax invoice shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or services;

Nevertheless, even if the Defendant did not supply goods or services at the above D office on January 2, 2015, the Defendant appears to have issued a tax invoice of an amount equivalent to KRW 50,000,000 in supply price of KRW 50,000,00, and from that time until January 11, 2016, the Defendant’s “71,116,380 won” in No. 9 attached to the indictment in attached Table (1) from January 9, 2016, appears to have read “7,116,380 won” and “152,815,200 won” in No. 10 as “152,253,200 won”.

(Evidence Records No. 3028, No. 23, 24). A tax invoice of 964,815,134 won in total shall be issued, even if the supply of goods or services was not made.

2. No recipient of the processing tax invoice shall be issued a tax invoice under the Value-Added Tax Act without being supplied with any goods or services;

Nevertheless, the Defendant, at the foregoing D office around January 2, 2015, issued a tax invoice of an amount equivalent to KRW 50,000,000, in supply price of KRW 50,000,00, even if the Defendant did not receive any goods or services, as shown in the separate sheet of crime (2) from January 11, 2016, issued nine copies of a tax invoice of an amount equivalent to KRW 87,722,50,01, in total of supply value, even if the Defendant did not receive any goods or services, as described in the separate sheet of crime (2).

3. No person who submits a list of processed and total tax invoices by seller shall submit a false list of total tax invoices by seller under the Value-Added Tax Act without supplying or being supplied with any goods or services.

Nevertheless, around January 23, 2015, the Defendant was not supplied with goods or services in the North Incheon Gyeyang-gu, Gyeyang-gu, Incheon, but 2.0 from the StateG.