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

However, 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

The Defendant, from February 24, 2014 to October 31, 2019, is a representative director of the Changwon-si, Sungwon-si B and 10th class C for the purpose of product display and event agency business, etc.

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

The defendant appears to be a clerical error in the bill of indictment on December 2, 2016, which is written on July 25, 2016.

The fact in the D office of a dispute resolution has not received goods or services from E companies, but has received 19 copies of false tax invoices equivalent to 2,500,000 won from around that time to October 13, 2017, as shown in attached Table 1, as well as 655,202,54 won in total of supply values.

2. No person who submits a list of total tax invoices by seller shall submit a false list of total tax invoices by seller under the Value-Added Tax Act without being supplied with any goods or services;

On July 27, 2015, the Defendant submitted an aggregate of KRW 10,000,000 in supply price as if he was supplied with goods or services from E companies without being supplied with them, and submitted a false aggregate of the supply price by seller from around that time to July 25, 2016, by stating in falsity four copies of the aggregate of supply price by seller equivalent to KRW 103,00,000 in supply price as shown in attached Table 2.

Summary of Evidence

1. Defendant's legal statement;

1. An interrogation protocol of F by prosecution;

1. Written accusation (No. 15 No. Serial of Evidence);

1. Tax invoice;

1. A report on the completion of the investigation into the bankruptcy plan;

1. Application of Acts and subordinate statutes concerning the details of deposit and withdrawal in the accounts;

1. Relevant provisions concerning the facts constituting an offense and the former Punishment of Tax Evaders Act concerning the option of punishment.