A defendant shall be punished by imprisonment with prison labor for up to six 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

The Defendant is a representative director of the “stock company C” located in the Nam-gu Incheon Metropolitan City, Nam-gu, who operates the said corporation.

No person shall be issued a tax invoice under the Value-Added Tax Act without being supplied with goods or services.

On October 15, 2017, the Defendant received a false tax invoice in an amount equivalent to KRW 1,735,120,000 in total of supply values, as shown in the attached list of crimes, from that time by the same method until December 31, 2017, including receipt of a tax invoice stating as if he/she was supplied goods or services equivalent to KRW 5,290,000 in total, although he/she had not received goods or services from D, even though he/she had not received goods or services from D.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation, a report on the completion of value-added tax investigation, a report on the completion of additional tax investigation, details and vindication, a list of tax invoices by seller, and the certified transcript of corporate register;

1. Application of Acts and subordinate statutes to the details of imposition of investigation reports (in attachment of tax invoices), tax invoices and dues;

1. Article 10(3)1 of the Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018) and Article 10(3)1 of the former Punishment of Tax Evaders Act, the option of imprisonment for a crime,

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

1. On the grounds of suspended sentence under Article 62(1) of the Criminal Act, the sentence identical to the order shall be determined by comprehensively taking into account the following circumstances: Defendant’s age, character and conduct, environment, motive and background of the instant crime, means and methods of the instant crime, and the circumstances after the crime was committed.

The crime of this case requires punishment in that it interferes with the exercise of the state's right to tax collection and damages the tax justice, and the defendant received false tax invoices equivalent to the total value of KRW 1,735,120,000 over six months.