A defendant shall be punished by imprisonment for six 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

The defendant is a person who actually operated C, a corporation established for the purpose of human resources supply business in the B building 204 in Bupyeong-si.

1. On September 30, 2015, the Defendant issued a false tax invoice of KRW 285,261,000 in the supply price as if he/she supplied the goods or services equivalent to KRW 143,216,495 to Korea Ltd., Korea Ltd., and issued a false tax invoice of KRW 285,261,00 in total four times from that time to December 31, 2015 in the same manner as shown in the attached Table 1.

Accordingly, the defendant did not supply goods or services as above and issued tax invoices under the Value-Added Tax Act.

2. On October 2, 2015, the Defendant submitted a list of total tax invoices by customer. On the other hand, around October 2, 2015, the Defendant reported a list of total tax invoices by customer, to the Busan District Tax Office, 2015, with a total of KRW 436,243,563, even though he/she did not supply goods or services equivalent to the total of KRW 436,243,563, even though he/she supplied goods or services to Korea Ltd., he/she submitted a false list of total tax invoices by customer, as if he/she supplied goods or services equivalent to the total of KRW 436,243,563, and from around that time until January 22, 2016, the Defendant submitted a false list of total tax invoices by customer by means of the same method as attached Table 2, as in the list of crimes.

Accordingly, the defendant did not supply goods or services as above, and entered a list of total tax invoices by customer under the Value-Added Tax Act and submitted it to the government.

Summary of Evidence

1. Statement by the defendant in court;

1. A copy of the D statement;

1. A charge;