A defendant shall be punished by imprisonment for six months.

However, the execution of the above sentence 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 representative of “D” for the purpose of developing and manufacturing the ED lighting equipment in 208 U.S. Woo-gu Ctel 808 from April 30, 2012 to September 18, 2016.

1. No person who issues a false tax invoice shall issue any tax invoice without supplying goods or services pursuant to the provisions of the Value-Added Tax Act;

Nevertheless, on November 24, 2015, the Defendant, even though having not supplied goods or services equivalent to KRW 20,300,000 from the above D, prepared and delivered a false tax invoice as if he supplied the above amount, and issued six copies of the false tax invoice of KRW 290,300,000 in total on six occasions from the time on January 25, 2016, as described in the separate crime list, as shown above, as shown in the separate crime list.

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

Nevertheless, the Defendant, at the former tax office around January 2016, entered the list of total tax invoices by the second sales office in the year 2015 and submitted it to the public official in charge of the said tax office, as if he did not supply F any goods or services equivalent to KRW 188,00,000 in total.

Summary of Evidence

[Judgment]

1. Statement by the defendant in court;

1. A written accusation;

1. A letter of termination of an investigation into tax offenses;

1. Application of Acts and subordinate statutes, such as a report on confirmation of value-added taxes by general taxable persons, a list of total tax invoices by customer, such as credit card sales slips, and a list of total tax invoices by customer, each electronic tax invoice, and each financial transaction information;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act (the issuance of false tax invoices) against the crime, and the Punishment of Tax Evaders Act against the option of punishment;