A defendant shall be punished by imprisonment for not less than eight 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

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

Nevertheless, on February 28, 2012, the Defendant issued a tax invoice as if D was supplied with goods or services equivalent to KRW 200,000,000 from the supply price of E even though D actually did not receive goods or services from E in the D office operated by the Defendant, which was located in Pakistan, and received a false tax invoice equivalent to KRW 240,00,000 in total four times from around that time to February 27, 2013 in the following manner, as described in the list of crimes (tax invoices) in the attached Form.

2. No person to be submitted by false buyer shall submit to the Government a list of total tax invoices by customer under the Value-Added Tax Act without supplying goods or services;

Nevertheless, on January 27, 2012, when the Defendant reported the value-added tax for the second period of No. 201 operated by the Defendant in 2011, the Defendant submitted to the said tax office a false entry of the total tax invoice by buyer as if D supplied goods or services equivalent to KRW 291,818,000 in supply price to F and submitted it to the employees of the said tax office from that time until July 25, 2012, by the following methods: (a) the total supply price of KRW 617,581,000 in total twice per annum as indicated in the [Attachment List] No. 2, No. 3, 2012.

3. Any person who submits a false list of total tax invoices by seller under the Value-Added Tax Act shall enter the false list of total tax invoices by seller without being supplied with the goods or services.