A defendant shall be punished by imprisonment for six 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

1. The Defendant receiving a false tax invoice is the H’s representative who engages in the business of building works and real estate trading on Daejeon P and the first floor of Daejeon Pungdong G.

On February 15, 2016, the Defendant received six copies of the tax invoice in the supply price of KRW 20 million from the GH office, even though he did not receive the goods or services from the KH office construction in the KH office, and received six copies of the false tax invoice in the aggregate of the supply price of KRW 1,100,710,000 from the time of the issuance to December 30 of the same year, even though he did not receive the goods or services as indicated in the annexed crime list, although he did not receive the goods or services as stated in the annexed crime list.

2. Making a false statement and submitting a list of total tax invoices by purchasers;

A. On April 22, 2016, the Defendant filed a report on the fixed value added tax amounting to KRW 700,000,000, in total from the Gyeongwon General Construction in Daejeon-gu, Daejeon-gu, Daejeon-gu, and submitted it to the Government by stating it falsely on the list of purchase accounts, as if he/she received goods or services equivalent to KRW 700,000,000 from the 1st fixed value added tax, the Defendant filed a report on the 201st fixed value added tax with the Defendant’s operation, as he/she received goods or services equivalent to KRW 700,00,000 from the 1st fixed construction in the 2016.

B. On January 24, 2017, the Defendant: (a) had not received goods or services equivalent to KRW 400,710,000,00 in total from (ju) shuttle bus and (ju) such telecom; (b) on January 24, 2017, the Defendant filed a report of value-added tax on February 2016, the Defendant filed a false statement with the Government on a list of purchase accounts for KRW 400,710,00 from the bus, etc.; and (c) had received goods or services equivalent to KRW 400,710,00 from the bus, etc.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. A report on completion of the value-added tax investigation;

1. A general taxable person's value-added tax return, a general taxable person's value-added tax return (which becomes final and conclusive January 2016), and