A defendant shall be punished by imprisonment for six months.

However, 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 was a representative who operated C Company B located in Ulsan-si, Ulsan-si from September 2009 to September 201.

1. The Defendant, without supplying goods or services, conspired with D (Suspension of Prosecution on the same day) and issued a tax invoice under the Value-Added Tax Act in collusion with D (A) and on October 30, 2009, the Defendant issued 4 copies of the tax invoice under the Value-Added Tax Act stating that “A company provided goods or services to E” on October 31, 2009, “A company”, “A company”, “E company”, “804,909 won” as of the date of preparation, although C company did not supply goods or services to E company. From around that time until December 31, 2009, 517,802,756 won in total without supplying goods or services on six occasions, as indicated in the attached list of crimes (I).

2. No person who submits a false list of total tax invoices by customer shall submit to the Government the list of total tax invoices by customer and by seller without supplying or being supplied with any goods or services under the Value-Added Tax Act.

Nevertheless, the Defendant conspired with D, on January 25, 2010, entered the supply price of KRW 194,325,000 as stated in the list of offenses (II) from that time until July 25, 2010, and submitted it to the public officials in charge of the tax office by entering the list of total tax invoices in the list of total tax invoices, as shown in the list of offenses (II), as if he was supplied with KRW 679,626,494, as stated in the list of offenses (II).

Summary of Evidence

1. Defendant's legal statement;

1. The police statement concerning G;

1. Each written accusation, written answer, written confirmation, and written statement;

1. A fake tax invoice.