A defendant shall be punished by imprisonment for one year.

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

The defendant is the actual operator of C who runs the scrap metal, non-refrat wholesale and retail business in Jeonjin-gu Seoul Metropolitan Government B.

1. No person who issues a false tax invoice shall issue a tax invoice without supplying goods or services;

Nevertheless, on August 31, 2013, the Defendant issued 34 copies of the total amount of tax invoice of KRW 637,730,923 to the operator of the three enterprises without supplying goods or services as described in paragraph 1. of the crime list from September 2, 2014, to the operator of the three enterprises, including the fact that C supplied goods or services to D in spite of the fact that it was not a supply of goods or services to D, the Defendant supplied goods or services to D, which is equivalent to KRW 30,086,560,000.

2. No person who submits a list of total tax invoices by purchasing banks shall submit it to the Government by entering a false list of total tax invoices by purchasing banks, without being supplied with goods or services;

Nevertheless, on January 25, 2014, the Defendant submitted to the head of the tax office prior to the Seoul Special Metropolitan City, Seojin-gu, Seoul Special Metropolitan City, a sum table of tax invoices at KRW 578,504,910 on three occasions in total, including that C received goods or services equivalent to KRW 104,127,880 in total supply value from E, and six tax invoices at the tax office prior to the purchase price of KRW 97,048,030 in total supply value from F, and that C received six tax invoices at each tax account statement at the tax office prior to the purchase price of KRW 97,030 in total.

In this respect, the Defendant entered it in a false manner without receiving goods or services.