A defendant shall be punished by imprisonment for a term of one year and two months.

However, the execution of the above sentence shall be suspended for three years from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendant, from April 14, 2010 to October 14, 2012, operated Kimhae-si B, and from October 15, 2012 to Busan-gu C, a company that imports and sells new shoes.

1. Violation of the Punishment of Tax Evaders Act due to the issuance of false sales invoice;

(a) No person who issues an invoice for false sales of tax on January 2012 shall issue a tax invoice pursuant to tax-related Acts without supplying goods or services;

On May 30, 2012, the Defendant issued 14 copies of false sales invoice of the total supply value of KRW 247,000,000, from the time on June 30, 2012, to June 30, 2012, with the fact that D (State) D had not supplied the same amount of new sales to E, even though D (State) D had not supplied the same amount of new sales to E (State) D (State) D had supplied false sales invoice of the same amount.

Accordingly, the defendant issued a tax invoice under the Value-Added Tax Act without supplying goods or services.

B. Around July 30, 2012, the Defendant issued a false tax invoice for the share of the total amount of KRW 424,00,000,000, in the corporate office in Kimhae-si, the Defendant issued 30 copies of the false tax invoice for the share of KRW 424,00,000 from that time until December 20, 2012, even though the Plaintiff had not supplied the F with the same amount of KRW 5,00,00, in spite of the fact that D had not supplied the F with the same amount of KRW 5,00,00.

Accordingly, the defendant issued a tax invoice under the Value-Added Tax Act without supplying goods or services.

2. No person who is obliged to prepare and issue tax invoices pursuant to the Punishment of Tax Evaders Act by issuing tax invoices different from the fact shall enter and issue them in falsity;