A defendant shall be punished by imprisonment for one year.

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 has been operating a clothing manufacturer in the trade name of Jongno-gu Seoul Metropolitan Government B 306.

1. On December 17, 2013, the Defendant received a tax invoice, and the fact was issued 20 copies of the tax invoice equivalent to KRW 51,305,50,00 in total supply value, from Korea, to December 26, 2014, without being supplied goods or services, as shown in attached Table 1 of the List of Crimes, from around that time to December 26, 2014, the Defendant received 79,556,600 in total supply value (-156,514,700 won) from LAF, etc. 779,56,60 won (-156,514,700 won).

Accordingly, the Defendant received a tax invoice under the Value-Added Tax Act without being supplied with goods or services.

2. On September 30, 2014, the Defendant issued a tax invoice of KRW 40,026,600 in the above “C” office, and issued 13 copies of the tax invoice of KRW 456,692,600 in total (-20,925,000) without supplying goods or services, as shown in the attached Table 2, from around that time to December 31, 2015, as if he/she supplied goods or services to D, even though he/she did not supply goods or services to D, and as such, issued 13 copies of the tax invoice of KRW 456,692,60 in total (-20,925,00).

Accordingly, the defendant did not supply goods or services and issued tax invoices under the added-value tax law.

3. On June 30, 2013, the Defendant received the false tax invoice at the above “C” office, and the fact is that even if the Defendant received goods or services equivalent to KRW 61,63,636 from L&A, the amount of KRW 15,310,764, the actual supply price of KRW 216,974,40, out of the actual supply price, was issued from L&A Co., Ltd., and around that time, the tax invoice was issued from L&A to November 30, 2015.