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 became final and conclusive.

Punishment of the crime

The Defendant is a representative who operates “C” and “E” respectively in “E” in “C” and “E” in “E” in “E” in “Cheongju-si, Cheongju-si, established for the purpose of construction business and human life.

1. No person liable to issue a tax invoice under the Value-Added Tax Act for a violation of an obligation to issue the tax invoice shall issue the tax invoice without issuing it or issue it with a false entry;

Nevertheless, around September 2, 2017, the Defendant issued a tax invoice in Chapter 6 stating false value of supply via C and E six times from that time until June 30, 2018, with the content that C provided services equivalent to five million won to F, even though C provided services equivalent to five million won.

2. No person liable to issue a false tax invoice and a false list of total tax invoices under the Value-Added Tax Act shall issue a tax invoice without supplying any goods or services, and shall submit a false list of total tax invoices by customer under the Value-Added Tax Act;

Nevertheless, on September 12, 2017, the Defendant issued a false sales tax invoice with the content that C supplied the service equivalent to KRW 20 million to G, even though it did not supply the service, from that time to January 14, 2019, by using the name of C and E as shown in attached Table II, and submitted a false list of total tax invoices by customer, stating the false list of tax invoices by customer.

Summary of Evidence

1. Defendant's legal statement;

1. Each supplementary protocol, value-added tax return, tax invoice, etc.;

1. Part of the written accusation and materials to be submitted;