A defendant shall be punished by imprisonment with prison labor for up to 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

The defendant is a person who operated D Co., Ltd. 402 in Yeongdeungpo-gu Seoul Building 402.

1. No person shall issue or receive a false tax invoice and a tax invoice without supplying or receiving goods or services;

A. Nevertheless, on January 21, 2016, the Defendant, even though having not supplied goods or services to E company, prepared and issued a false tax invoice of KRW 31,00,000,000, as if he/she supplied the supply price of light steel framed services, and prepared and supplemented a false tax invoice of KRW 646,40,000, total supply price of KRW 33 times from around that time to June 30, 2016, as shown in attached Table 1.

B. On June 21, 2016, the Defendant received a false statement of tax revenue equivalent to KRW 253,00,000,000 from the G Company’s office located in Seongbuk-gu, Sungnam-si, as if he had received services equivalent to KRW 68,00,00 from G Company despite the fact that there was no supply of goods or services from G Company, and received a false statement of tax revenue equivalent to KRW 253,00,000 from around that time to June 29, 2016.

2. No person who prepares and submits a false list of total tax invoices by seller shall submit to the Government a false list of total tax invoices by seller;

Nevertheless, the Defendant, at the D office around August 1, 2016, did not receive the supply of goods or services from Daeho Construction Co., Ltd., but did not receive the supply of goods or services, the Defendant received a list of total tax invoices by seller, stating as if he received the supply of services equivalent to KRW 410,000,000 on the total table, from the construction side of Daeho Construction, and submitted it to the Gaho Tax Office, and submitted it at two times as shown in attached Table 3.