A defendant shall be punished by imprisonment with prison labor for not more than ten months.

except that 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

【Criminal Power】 On November 16, 2017, the Defendant was sentenced to a suspended sentence of two years for a year of imprisonment with labor for a violation of the Specialized Credit Financial Business Act at the Seoul Southern District Court, and the judgment became final and conclusive on November 24, 2017.

【2020 Highest 2269】 B was established on September 8, 2016 for the purpose of miscellaneous and food materials wholesale and retail business and closed on April 24, 2018, and the Defendant is the actual operator of the above B.

No person shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services, and shall issue or be issued with an invoice under the Income Tax Act, and shall not submit a false list of invoices by seller or seller.

1. On September 21, 2016, the Defendant received each copy of the false invoice equivalent to KRW 38,000,000 of the value of supply, and one false invoice equivalent to KRW 28,000,000 of the value of supply, as if he/she received goods or services from E during the taxable period of two years, even though he/she had not received goods or services, from the Seoul Jung-gu C building and the Defendant’s office operated by the Seoul Jung-gu C building, and from the Defendant, even though he/she had not received goods or services.

In addition, from that time until December 2, 2016, the Defendant received, from that time, nine copies of an invoice equivalent to the total value of KRW 439,339,650 in total, as shown in attached Table 1.

2. Around November 27, 2016, the Defendant received a false tax invoice equivalent to KRW 70,000,000 of the value of supply as if the Defendant had been supplied goods or services from F during the two-year taxable periods, even though there was no fact that the Defendant had been supplied goods or services.

3. On January 23, 2017, the Defendant reported the second income tax at the above B office in 2016, and supplied goods or services equivalent to KRW 35,00,000 to E, a stock company, although there was no fact that goods or services were supplied, and KRW 17,00,000 to G.