A defendant shall be punished by imprisonment for six months.

except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

On March 6, 2019, the Defendant was sentenced to imprisonment with prison labor for one year and three months in the original state branch of the Chuncheon District Court on March 6, 2019, and the judgment became final and conclusive on June 17, 2019.

1. No person who issues a tax invoice shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or services;

Nevertheless, on November 9, 2017, the Defendant issued a tax invoice of KRW 140 million in supply price D, even though there was no fact that the Defendant supplied the facility construction services to D, as shown in attached Table (1), and issued a tax invoice of KRW 198 million in total from the above date to July 3, 2018, as shown in attached Table (1), 19, a tax invoice of KRW 19,000 in supply price as if the Defendant supplied the completion without supplying the goods or services for a total of 19 times from the above date to July 3, 2018.

2. No person who submits a list of total tax invoices by customer shall make false entries in the list of total tax invoices by customer under the Value-Added Tax Act and submit it to the Government;

Nevertheless, on July 24, 2018, the Defendant reported the value-added tax on C at the original tax office located in the original state-based 1081-10, which was located in the original state-based 1081-10, the Defendant entered a false list of total tax invoices by the seller as if he supplied services equivalent to KRW 46.5 million to D, and submitted the original state-based tax office a false list of total tax invoices from the above date to July 25, 2018, as if he supplied goods or services two times in total, as shown in the list of crimes (2) as if he provided goods or services on two occasions from the above date to July 25, 2018.

Summary of Evidence

1. Defendant's legal statement;

1. Each part of the prosecutor's protocol of interrogation of the accused's suspect E and F

1. A written accusation;