A defendant shall be punished by imprisonment for six months.

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

1. No person who issues a false tax invoice shall issue any tax invoice under tax-related Acts without supplying goods or services;

Nevertheless, on December 30, 2012, the Defendant issued a false tax invoice as if C supplied the station for construction works of the board in the amount of KRW 40,181,818 to D, although C had not actually supplied goods or services to D in fact at the office of the Defendant’s operation in the Nam-gu Incheon Metropolitan City.

2. No person who submits a list of total tax invoices by customer with false entries shall submit to the Government a false list of total tax invoices by customer under tax-related Acts without supplying goods or services;

Nevertheless, on January 25, 2013, at the Incheon tax office located in Chang-dong 41, Dong-dong, Incheon, the Defendant reported the second additional value-added tax for C’s operation in 2012, and in fact, C did not supply the goods or services to D, and C submitted a false list of total tax invoices by sales place as if C supplied the station for construction works of the board equivalent to KRW 40,181,818.

3. No person who submits a false list of total tax invoices by purchaser shall submit to the Government a false list of total tax invoices by purchaser under tax-related Acts without being supplied with goods or services;

Nevertheless, on January 25, 2013, the Defendant reported the second value added tax for C’s operation at the pertinent Incheon Tax Office in 2012, and actually received goods or services from E or KP (State), as if C received goods or services equivalent to KRW 110,00,000 from E, and as a result, C received goods or services equivalent to KRW 66,00,000 from KP (State).