A defendant shall be punished by imprisonment for six months.

Punishment of the crime

The Defendant is a constructor, and B was a representative of an incorporated association C from March 2014 to December 2017.

1. No person shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or services for which a false tax invoice is issued;

Nevertheless, on July 31, 2016, the Defendant issued a false tax invoice in the amount equivalent to KRW 357,800,000,000, without supplying goods or services, as shown in the list of crimes in the attached Table, including the issuance of a tax invoice stating as if the value of supply was supplied goods or services equivalent to KRW 45,00,00, although the fact was not a fact that goods or services were supplied to E in the former office located in the former office as of July 31, 2016.

2. No act of submitting to the Government the list of the total tax invoice by buyer under the Value-Added Tax Act shall be submitted without supplying the goods or services to be submitted falsely;

On August 7, 2017, the Defendant submitted to the public official in charge a list of total sales tax invoices stating that the Defendant supplied goods or services equivalent to KRW 357,800,000 of the supply price, although he/she did not supply goods or services to E, in the form of 95 in the Jeonsan-gu, Jeonju-si.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. A written notification;

1. A general taxable person's value-added tax return:

1. A list of total tax invoices by customer:

1. Tax invoice;

1. Application of each of the Acts and subordinate statutes (F, B, and G);

1. Relevant Article of the Punishment of Tax Evaders Act, Article 10 (3) 1 of the Punishment of Tax Evaders Act (the issuance of a false tax invoice), Article 10 (3) 3 of the Punishment of Tax Evaders Act (the submission of a list of total tax invoices by customer), and the selection of imprisonment with prison labor;

1. Of concurrent crimes, the reasons for sentencing under the former part of Article 37, Article 38(1)2 and Article 50 of the Criminal Act are as follows.