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 runs a wholesale and retail business of clothes among Yeongdeungpo-gu Seoul Metropolitan Government C and D located in 5.

No one shall issue or receive any tax invoice under the Value-Added Tax Act without supplying or receiving goods or services, and shall submit to the Government a list of total tax invoices for sales and purchase with false entries.

1. On October 31, 2013, the Defendant, who received false sales invoice, issued sales invoice equivalent to KRW 9,500,000 to E, despite that he did not supply goods or services to E.

2. On December 19, 2014, the Defendant, who received false tax invoice, was issued tax invoice amounting to KRW 219,770,200 from the DNA book, even though there was no fact that the Defendant had received goods or services from the DNA book (ju) case, and even though there was no fact that the Defendant had received goods or services from the DNA book.

3. Around January 27, 2014, the Defendant submitted a list of total tax invoices by false selling places: (a) supplied goods or services equivalent to KRW 265,020,60,000 in total supply value at the Dongjak-gu Seoul Metropolitan Government Tax Office located in Taecheon-ro 259; and (b) supplied goods or services at the (ju) Anntain Entertainment, etc.

In addition, from January 27, 2014 to January 23, 2015, the list of total tax invoices by customer with false entries was submitted to the government. From January 27, 2014 to January 23, 2015, the list of total tax invoices by customer with false entries was submitted to the government three copies of total tax invoices by customer with false entries in total three times, such as the list of crimes in attached Form (1).

4. On July 25, 2013, the Defendant was supplied with goods and services equivalent to KRW 44,860,000, total supply value at the Dongjak Tax Office located around July 25, 2013, which was supplied by the Defendant for the submission of a list of the separate tax invoices by false purchasers.

In addition to the submission of a false list of total tax invoices by seller to the government, the false statement is made from July 25, 2013 to January 23, 2015, such as the list of crimes in attached Form (2).