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 became final and conclusive.

Punishment of the crime

The defendant is a person who was the representative of the Dispute Resolution Co., Ltd. in Gwangju Northern-gu building B.

On the other hand, no person may issue or receive false tax invoices without supplying goods or services.

1. On February 17, 2017, the Defendant issued a false statement of tax payment in the office of the Dispute Resolution Co., Ltd. (hereinafter “E”), and the Defendant issued five copies of the false statement of tax payment in total amount of KRW 302,50,000,000 from the above day to June 26, 2017, including the issuance of one copy of the statement of tax payment, stating as if he supplied goods or services equivalent to KRW 20,000,000, regardless of the fact that he/she supplied goods or services to the “E”, as well as the issuance of five copies of the false statement of tax payment in total, from the above day to June 26, 2017.

2. On January 2, 2017, the Defendant in receipt of a false purchase tax invoice is issued at the Dispute Resolution Office (E), and the fact is corrected ex officio, since it is obvious that the “E” recorded in the transaction counterpart column No. 2 of the attached Table of the indictment No. 2 of the attached Table of the Crimes List (2) from the above day to September 29, 2017 is a clerical error of “F”, inasmuch as it is obvious that the “E” is a clerical error of “F”, although there is no fact that the goods or services have been supplied by “E”, and that there is no fact that the goods or services have been supplied.

It received three copies of a false invoice of tax amounting to KRW 297,00,000 in total on three occasions, such as the statement.

Summary of Evidence

1. Statement by the defendant in court;

1. A closure report of investigation;

1. A written accusation;

1. Application of Acts and subordinate statutes concerning the return of value-added taxes by general taxable persons and the electronic tax invoice;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act concerning the crimes committed;

1. Selection of each sentence of imprisonment;

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. The reason for sentencing under Article 62(1) of the Criminal Act of the suspended sentence [the scope of the recommended sentence] of the Criminal Act [the scope of the recommended sentence] general fraudulent tax invoices, etc.