A defendant shall be punished by imprisonment for six 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

Defendant, from 10 December 10, 2016 to 31, 2017, operated a tester, which is a trade name, “C”, from 200 to 31 January 2017, the Defendant is a person operating the tester in the name of “D (mutual name before the change on February 16, 2017: E)” from 6 May 2013 to 300.

1. On December 20, 2016, the Defendant issued a false tax invoice of KRW 65,000 in the supply price as if C had supplied services equivalent to KRW 65,00,000 as if C had not supplied goods or services to F, notwithstanding the absence of the fact that C had supplied goods or services to F.

2. On December 25, 2016, the Defendant was issued a false invoice of tax amounting to KRW 65,000,000 in the supply price as if he had received services equivalent to KRW 65,00,000 in the supply price, although there was no fact that the Defendant received goods or services from E office from EF.

3. On January 9, 2017, the Defendant issued a false tax invoice of KRW 65,00,000 in the supply price as if he/she supplied services equivalent to KRW 65,00,00,00, as in the absence of the fact that he/she supplied goods or services to C.

4. On the same day as Paragraph 3, the Defendant was issued a false tax invoice of KRW 65,00,000 as if C had received services equivalent to KRW 65,00,000 as if C had received supply of goods or services in spite of the absence of the fact that C had received goods or services from E.

5. On January 5, 2017, the Defendant filed a final return on value added to C’s two years at the former tax office located in Seocho-gu Seoul Special Metropolitan City, Seoul Special Metropolitan City 33, 2017, and filed a false statement on the supply price of 65,000,000 won to F, notwithstanding the fact that the Defendant supplied goods or services to F, despite having no fact of supplying goods or services to F.

6. The Defendant: (a) filed a final return on the value-added tax of the above E at the same place as at January 10, 2017, at the same time as at paragraph (5) of the same Article; and (b) did not have received goods or services from F, the Defendant is equivalent to KRW 65,00,000, regardless of the fact that he received goods or services from F.