A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

Punishment of the crime

The defendant operated the above company as the representative director of D, a corporation established mainly for the purpose of selling and developing real estate in Gangnam-gu Seoul and the fourth floor.

1. Around March 11, 2015, the Defendant issued a false tax invoice to (ju) Rotoco in the office of the said D Co., Ltd., even though there was no fact that goods or services were supplied to (ju) Rotoco in spite of the fact that he/she supplied goods or services, as if he/she supplied goods or services equivalent to KRW 275,008,818.

The Defendant, including that, from that time until May 26, 2015, issued a false tax invoice equivalent to KRW 636,821,120 in total on three occasions, as shown in the separate sheet of crime in the same manner.

2. Receipt of false tax invoices;

A. On March 6, 2015, the Defendant received a false tax invoice as if (i) he was supplied with goods or services equivalent to KRW 272,286,00 from (ii) speculative seacom, even though he had not received goods or services from (iii) Jeju office.

B. On March 11, 2015, the Defendant received a false tax invoice as if (i) he was supplied with goods or services equivalent to KRW 180,151,909 from (ii) speculative seacom, even though he had not received goods or services from (i) Jeju office.

3. On September 24, 2015, the Defendant submitted a false list of total tax invoices by list by list by list by list by list by list by list by list by list by the government, which received two copies of purchase tax invoices equivalent to KRW 452,437,909, in total of the supply values from list by list by list by list by list by list by list by list by list by list by list by list by list by list by list by list by list by list

4. The Defendant who submitted a false list of buyer by buyer does not supply goods or services, and files a final return of value-added tax for the first time on September 24, 2015.