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 the actual operator of (State) Etel 303 in Incheon Gyeyang-gu.

No person shall receive tax invoices without being supplied with goods or services when filing a report on value-added tax pursuant to tax-related Acts, or submit them to the Government by entering a false list of invoices by seller.

1. On September 18, 2012, the Defendant was issued a copy of the tax invoice of KRW 20,138,182 in the supply price, even though he did not receive goods or services from G at the F Office of the above (State) around September 18, 2012, even though he did not receive goods or services from G, and one copy of the tax invoice of KRW 32,200,000 in the supply price, even though he did not receive goods or services from G at the above office around the same month.

2. On February 25, 2012, the Defendant violated the Punishment of Tax Evaders Act relating to the submission of a list of the total tax invoices by the former purchasing source on the tax invoice on or around January 25, 2013, the Defendant was issued a tax invoice of an amount equivalent to KRW 49,80,000 for the value of the supplied goods or services, even though he did not receive the goods or services from the former purchasing source, without having received the tax invoice of an amount equivalent to KRW 1,208,867,00 for the supply price even though he did not receive the goods or services from the gold Logistics (State), after having received the tax invoice of an amount equivalent to KRW 740,344,00 for the amount of tax equivalent to KRW 740,340 for the amount of tax,00 for KRW 40,00 for the supply price of the goods or services from (M) 400,000 for the supply price of the goods or services without having received the tax invoice from the former.

A sum table of 2,048,561,00 won in total of supply values, such as false entries, was submitted by a purchaser who falsely entered a sum table of 2,04,561,00 won.

3. On January 25, 2013, the Defendant violates the Punishment of Tax Evaders Act in relation to the submission of a list of the total tax invoices by the former purchasing agency on July 25, 2013, by the North Incheon Incheon Tax Office located in Bupyeong-gu, Incheon, and by the F (State) in January 2013.