A defendant shall be punished by imprisonment for not more than ten months.

However, 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

From November 2009, the Defendant operated B with the purpose business of telecommunication service industry as its wife name, etc. from around August 201 to around August 2013, as the representative director of C corporation with the purpose business of software development business, etc.

1. No person who violates Article 10 (1) 1 of the Punishment of Tax Evaders Act (issuance of a false tax invoice) shall issue any sales tax invoice under the Value-Added Tax Act by entering it in a false manner;

On November 1, 2016, the Defendant issued one copy of the sales tax invoice to the person in charge of E Co., Ltd, stating the false content that C supplied goods equivalent to KRW 110,000,000,000, which entered excessive supply value, even though C supplied goods equivalent to KRW 2,00,000,000, to E Co., Ltd., the Defendant supplied the goods to E Co., Ltd.

As can be seen, the Defendant issued two copies of the sales tax invoices stating the false value of supply, including the issuance and delivery of the sales tax invoices stating the false value of supply, to November 30, 2016, including the following: (a) the total sum of KRW 136,000,000, on two occasions, as indicated in attached Table 1, 1, and 2, from the above date to November 30, 2016.

2. No person who violates Article 10 (2) 1 of the Punishment of Tax Evaders Act (or any false tax invoice) shall issue a purchase tax invoice under the Value-Added Tax Act by entering it in a false manner;

On July 31, 2016, at the same place as indicated in paragraph (1) around July 31, 2016, the Defendant received from a person in charge of F, a purchase tax invoice stating that C was supplied goods worth KRW 1,500,000,000, which entered excessively, despite that C was supplied with goods equivalent to KRW 1,50,000,000, which entered in excess of KRW 28,500.

The Defendant entered the value of supply in false manner.