A defendant shall be punished by imprisonment for four 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

B Co., Ltd. is a corporation with the objective of manufacturing electronic and telecommunication parts in Sungnam-si, Sungnam-si, and the defendant is the representative of the above company.

1. No person who issues an invoice for tax-free transactions shall issue any tax invoice under the Value-Added Tax Act without supplying or receiving any goods or service;

Around September 30, 2010, the Defendant issued a false tax invoice as if he/she supplied goods equivalent to KRW 46,000,000 to the Flux Co., Ltd. with the goods equivalent to KRW 33,000,000 at the office of the above company around September 30, 2010, and issued a false tax invoice as if he/she supplied the goods equivalent to KRW 33,00,000 to the Plux Co., Ltd. around October 30, 2010, and issued a false tax invoice as if he/she supplied the goods equivalent to KRW 35,000,000 to the Plux Co., Ltd. around November 30, 2010.

2. No person who falsely enters a list of total tax invoices by seller shall submit to tax officials a false list of total tax invoices by seller under the Value-Added Tax Act.

Around October 25, 2010, the Defendant did not receive goods or services from the other party company, but received goods equivalent to KRW 230,727,273 from the other party office, the Defendant entered a list of total tax invoices by seller in a computerized form in the Sung-nam Tax Office, and submitted the list of total tax invoices by seller to the above company office by computer. On January 25, 201, the Defendant submitted a list of total tax invoices by seller at the above company office with a false list of total tax invoices by seller, and submitted it to the Sung-nam Tax Office by computer, as if the said company office received goods equivalent to KRW 100,452,50 from Tex.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. A value-added tax return;

1. The Acts and subordinate statutes of tax invoices;