A defendant shall be punished by imprisonment with prison labor for up to 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

The defendant is a representative of D who is engaged in the e-mail wholesale and retail business, etc. of the member-gu Seoul Building B of the Gyeonggi-si.

No person shall receive a false tax invoice without being supplied with goods or services, and shall submit to the Government a false list of total tax invoices by individual supplier under the added-value-Added Tax Act.

1. Related to the first taxable period, 2014;

A. On March 2014, the Defendant was issued one copy of the tax invoice of KRW 293,200,000 issued by the above E and one copy of the tax invoice of KRW 54,00,000 issued by the supply price of KRW 293,20,000, which was falsely processed despite that the Defendant had not actually received goods or services from E at the above D office.

B. On July 25, 2014, the Defendant: (a) at the Ansan Tax Office located in Ansan-dong, a member of the Gyeonggi-si, the Defendant, even though not having received goods or services from E as described in Article 1-1-A; (b) drafted a list of tax invoices by seller stating false amounts of KRW 347,200,000, and submitted to the Government.

2. Related to the second taxable period, 2014;

A. On December 31, 2014, the Defendant issued one copy of the tax invoice of KRW 600,000 issued by the F, which was falsely processed even if the Defendant did not actually receive goods or services from F at the above D office, even though he did not actually receive goods or services from F.

B. On January 25, 2015, the Defendant issued a list of total tax invoices by individual purchaser, stating in falsity, even though the Defendant did not receive goods or services from F, as described in subparagraph 2-A. of the foregoing Article, at the relevant Ansan Tax Office, and submitted to the Government a list of total tax invoices by individual purchaser, stating in falsity, even though the Defendant did not receive goods or services from F as described in subparagraph 2-A. of the same Article.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. Application of Acts and subordinate statutes to a list of total tax invoices by seller (No. 1, 2014, No. 2);

1. Relevant provisions of the Punishment of Tax Evaders Act - Article 10(3)1 of the Punishment of Tax Evaders Act (the receipt of false tax invoices) - of the facts constituting an offense.