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

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

Punishment of the crime

The Defendant is a person who registered and actually operates the “D” in the name of Daejeon Jung-gu C and 1159.

No person shall issue any false sales invoice without the supply of goods or services during a taxable period, or receive any purchase tax invoice, and shall submit to the Government a false list of total tax invoices by seller and by seller.

1. On November 30, 2015, the Defendant violated the Punishment of Tax Evaders Act due to the issuance of false tax invoices, including the issuance of false tax invoices equivalent to KRW 150,000,000 from around that time to March 30, 2016, as shown in the attached Table of Crimes (1), as if he supplied pipes, etc., notwithstanding the fact that he had not supplied goods or services at the said “D” office, issued nine copies of false tax invoices equivalent to the total supply value of KRW 697,50,000,000, as shown in the attached Table of Crimes (1).

2. On November 27, 2015, the Defendant, in violation of the Punishment of Tax Evaders Act due to receipt of false tax invoices, received seven copies of false tax invoices equivalent to the supply value of KRW 30,550,00 from around that time to December 31, 2015, including the receipt of false tax invoices equivalent to the supply value of KRW 479,896,674 in total, as shown in the attached Table of Crimes (2), as shown in the list of crimes, from around that time to December 31, 2015, as if the Plaintiff received goods or services from the (State) office without being supplied with the goods or services from the (State) industry.

3. On January 25, 2016, the Defendant violated the Punishment of Tax Offenses Act due to the submission of a list of total tax invoices by false customer and a list of total tax invoices by false purchaser, stating a false amount of KRW 479,896,674 won in total, as stated in [Attachment 2] No. 1 through No. 6] in the list of crimes in [Attachment 2015 at the Daejeon tax office around January 25, 2016, when filing a list of total tax invoices by customer and the list of total tax invoices by customer, which recorded false amounts of KRW 291,70,000 in total as stated in [Attachment 2] among the list of crimes in [Attachment 2], and the list of total tax invoices by customer, as stated in [Attachment 2].