A defendant shall be punished by imprisonment for not less than eight 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

From September 1, 2004 to June 30, 2013, the Defendant is a person who has operated the Seongdong-gu Seoul Metropolitan Government Apartment Building Section (D) established for the purpose of selling health foods and medical appliances under subparagraph (A) 202 of the same Article, and the purpose of selling health foods and medical appliances.

No person shall issue or receive tax invoices under the Value-Added Tax Act without supplying or receiving goods or services, and shall submit to the Government a list of total tax invoices by seller and by seller under the Value-Added Tax Act with false entries.

Nevertheless, the Defendant issued a false tax invoice to F who operates E, and F conspired to submit to the Government a false list of total tax invoices by seller as if the Defendant were supplied with goods normally from the Defendant.

In collusion with F on January 20, 201, the Defendant issued three copies of the tax invoice even though he did not supply goods or services equivalent to KRW 30 million in the supply price to E at the Sungdong Tax Office located in Seongdong-gu Seoul, Seongdong-gu, Seoul, and the F submitted a false list of the total tax invoice by seller to the public official in charge of Seongdong-dong, from that time until July 24, 2014, in collusion with F, from that time to July 24, 2014, the Defendant submitted eight copies of the total supply price of the total supply of the tax invoice by seller in collusion with F, G, H, and I, stating the false list of the total supply price of the tax invoice by seller at KRW 214,325,00.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the suspect examination of the accused by the prosecution;

1. Each report on investigation;

1. Each accusation;

1. All accompanying documents of the written accusation;

1. One copy of account tracking data;

1. Application of Acts and subordinate statutes, such as a report on determination of value added to general taxable persons;

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act and Article 30 of the Criminal Act (Selection of Imprisonment) concerning the crime;