Defendant shall be punished by imprisonment for a term of two years and by a fine of two thousand won.

The defendant does not pay the above fine.

Criminal facts

From November 21, 2006 to August 19, 201, the Defendant practically operated “E” (hereinafter only “E”) established for the purpose of the consignment sale of a mobile phone from Cheongju-gu, Cheongju-si. From December 20, 201, the Defendant issued a false tax invoice that pretended to be “F” with the trade name “F” at the same place from December 20, 201 to August 22, 201.

No person shall issue or obtain a tax invoice under the Value-Added Tax Act for profit-making purposes without supplying or being supplied with goods or services, and shall submit to the Government a list of total tax invoices by seller or seller under the Value-Added Tax Act by entering it in falsity.

Nevertheless, the Defendant, while operating E, issued a false tax invoice against various companies that want to evade value-added tax by advertising the situation of the mobile phone sales industry from the beginning of 2010 due to difficulties in business operations, and intended to engage in so-called “data award” in which the Defendant acquired the price.

Ultimately, the Defendant issued a false tax invoice upon receiving the price of 2-5% of the supply value as follows, and the Defendant pretended to have issued a false tax invoice from other companies to omit value-added tax in line with the purchase data. In the case of a tax return, the Defendant issued and received a false list of the total tax invoices by seller and submitted it to the tax authority by stating in falsity the list of the total tax invoices by seller according to the tax invoice.

【Submission of List of Total Tax Invoices by False Seller’s Name】

1. On July 25, 2010, the Defendant reported value-added tax for the first period of the year 2010 to E in the Cheongju Tax Office located in the Cheongju-dong, Chungcheongnam-gu, Chungcheongnam-gu, Chungcheongnam-gu, Cheongju, and the facts are 14 companies, including G.