A defendant shall be punished by imprisonment for one year.

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 of "2019 Highest 1830" is a person who operates a place of business called E in the name of "D" in the name of "C" around July 17, 2018 and "E" in the name of "E" in the above place around October 7, 2018.

1. No one shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services by falsity;

On November 27, 2018, the Defendant issued a false electronic tax invoice in an amount equivalent to KRW 247,036,00,000 in total on seven occasions, as shown in the attached Table of Crimes (1), as if the Defendant supplied the Company I with each of the supply values of KRW 32,770,00, to the Company I, as if the Defendant supplied the Company I, without any fact that there was no supply in the amount equivalent to KRW 32,770,00.

2. No act of submitting a false list of total tax invoices by seller shall be conducted by entering a false list of total tax invoices by seller;

On January 25, 2019, the Defendant received a final return of value-added tax for 2 years 2018 from the Korea-U.S. Tax Office located in 52 Do-Do 19, 52-gil, as the following: (a) on January 25, 2019, although the Defendant did not supply goods or services to the “J” and “K, the Defendant entered a false list of the total tax invoices by the seller and submitted it to the public officials in charge of the said tax office, stating the false list of the tax invoices by the seller as if the Defendant supplied the goods

"200 Highest 439"

1. On January 24, 2019, the Defendant issued a false tax invoice in addition to issuing a false tax invoice equivalent to KRW 14,360,000 of the value of supply, even though he/she did not have supplied goods or services at the “M” office in which the Defendant, in fact, operated by the Defendant, at the “M” office in the following cities, and as indicated in the list of crimes (2) from that time until May 29, 2019.