A defendant shall be punished by imprisonment for one year.

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

Punishment of the crime

On June 17, 2014, the Defendant was sentenced to the suspended sentence of two years on June 25, 2014 for a crime of violating the Punishment of Tax Offenses Act in the Changwon District Court Msan Branch, and the judgment was finalized on June 25, 2014.

The Defendant, from July 2005 to December 31, 2013, is a person who operated a “D” wholesale and retail business in Changwon-si, Changwon-si, Changwon-si, Changwon-si.

1. The Defendant received a false tax invoice from January 3, 2012 to June 2, 2012, issued 24 copies of tax invoice 24 (a total of KRW 1,707,61,982 in supply value) stating an excessive amount of KRW 543,516,313 in total, even though he/she received medicine amounting to KRW 103,238,181 on seven occasions from B from the above D office, from which he/she received seven copies of tax invoice amounting to KRW 543,516,313 in total during the above period, from that time until December 17, 2012, from that time, until December 17, 2012.

2. On August 23, 2012, the Defendant received a tax invoice of KRW 27,272,728 of the supply price, even though he/she did not receive the goods or services from E.I.D. at the above D office, and received 10 copies of the tax invoice of KRW 27,272,728 of the supply price, from that time until March 25, 2013, the Defendant received 10 copies of the tax invoice of KRW 445,159,778 in total, without being supplied with the goods or services as stated in the List of Crimes.

3. On February 20, 2012, the Defendant issued 13 copies of the tax invoice equivalent to KRW 80,475,091 of the supply price, even though he/she did not have supplied goods or services to E.I.D. at the D office, and issued 13 copies of the tax invoice equivalent to KRW 1,510,428,482 of the supply price, from that time to June 27, 2013, without having supplied goods or services.

4. Submission of a sum table of separate tax invoices by purchasing companies;

A. On January 27, 2012, the Defendant, at the Msan tax office located in 211, Msan-si, Changwon-si, Changwon-si, 3.15, 201.