A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

1. The Defendant receiving a false tax invoice is a person who runs a construction business under the trade name of 'D' in the Gyeongbuk-gun C.

No person may be allowed to receive a tax invoice under tax-related Acts without being supplied with goods or services.

Nevertheless, on April 2, 2013, the Defendant: (a) issued one copy of the tax invoice equivalent to KRW 430 million in the supply price as if C had not received the goods or services supplied from HV from HV; and (b) on May 2, 2013, the Defendant received one copy of the tax invoice equivalent to KRW 400 million in the supply price as C had received the goods or services, although C had not received the goods or services supplied from HV from HV; and (c) on May 2, 2013, the Defendant received one copy of the tax invoice equivalent to KRW 400 million in the supply price as C had not received the goods or services supplied from HVV.

2. No person obligated to prepare and issue tax invoices pursuant to the Value-Added Tax Act shall be allowed to issue tax invoices;

On May 30, 2013, the Defendant did not issue a tax invoice, even though he provided a station for construction work for the supply price of KRW 181,818,181, Sadong Agricultural Cooperative in Ansan-dong Agricultural Co., Ltd. to F who operates E from Andong-dong Agricultural Cooperative in Ansan-si, Dong-si.

3. No person who issues a false tax invoice shall issue any tax invoice under tax-related Acts without supplying any goods or services;

Nevertheless, on July 10, 2013, the Defendant issued one copy of the tax account statement equivalent to KRW 411,600,000 as the supply price of the goods or services, even though there was no fact that the goods or services were supplied to the above D office.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the suspect examination of the accused by the prosecution;

1. Each tax invoice, a list of electronic tax invoices, and a contract for the installation of goods;

1. Each investigation report (the sequence 13, 14, 15 of the evidence list);

1. The completion of value-added tax investigations;