A defendant shall be punished by imprisonment for six months.

except that 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 is a person who has operated a construction business chain B.

1. No person shall submit to the Government a list of total invoices by seller and seller under the Value-Added Tax Act, stating in falsity the list of total invoices by seller and seller without supplying or being supplied any goods or services;

Nevertheless, around January 25, 2009, the Defendant supplied goods or services worth KRW 776,965,000 in total to C, etc. from July 1, 2008 to December 31, 2009, and received goods or services worth KRW 440,167,000 in total from D, etc.

‘A list of individual invoices by seller’ was submitted to the person in charge.

However, during the above period, B did not have supplied goods or services to C, etc. or received goods or services from D, etc.

Accordingly, the Defendant submitted a list of total invoices by seller to the government by entering it falsely.

2. No person who has received a false tax invoice shall be issued or issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services;

Nevertheless, on December 4, 2008, the Defendant issued or issued a false tax invoice stating that “B supplied goods or services equivalent to KRW 25,000,000,000 to C on July 4, 2008,” at the office of Suwon-si, Suwon-si, Suwon-si, Suwon-si, the Defendant issued or issued 46 false tax invoices in total as shown in [Attachment 1 and 2].

Summary of Evidence

1. Defendant's legal statement;

1. A protocol concerning the interrogation of suspects of E;

1. Each certificate of F, G, and H;

1. The full-time statement of I;

1. Application of each statute of an accusation, a list of total sales purchases (B), and each tax invoice;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act concerning the crime;