A defendant shall be punished by imprisonment for six months.

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

Punishment of the crime

The Defendant served as C’s representative director in Seo-gu Incheon, from December 20, 201 to October 16, 2015.

1. No person who submits a list of total tax invoices by customer with false entries shall submit to the Government a false list of total tax invoices by customer under the Value-Added Tax Act without being supplied with goods or services;

Nevertheless, around January 25, 2014, the Defendant reported the value-added tax for the second period of February 2, 2013 at the Seo-gu Incheon District Tax Office located in 369, Seo-gu Incheon District, Seo-gu, Incheon District, 176,100,000 won from (ju) Esti (180,990,450 won), and (176,100,000 won from (ju) D respectively, submitted a false list of accounts for separate tax accounts at each purchasing office until July 25, 2014, although the Defendant did not receive goods or services as stated in the list of crimes in the separate sheet, and submitted the false list to the public official in charge of each tax office at each of the above purchasing offices.

2. No person who receives a false tax invoice shall receive a tax invoice under tax-related Acts without being supplied with goods or services;

Nevertheless, the Defendant was issued a false tax invoice amounting to KRW 37,00,000 in total over six times from around June 5, 2014 to around November 25, 2014, as shown in the separate crime list, even though the Defendant did not receive the supply of goods or services from (ju)D operated by E, as if he received the USB-RCA equivalent to KRW 87,50,000 in supply value, and received a false tax invoice amounting to KRW 337,00,000 in total from around that time to around November 25, 2014.

Summary of Evidence

1. Statement by the defendant in court;

1. A report on the completion of value-added tax investigations;

1. The value-added tax return;