A defendant shall be punished by imprisonment with prison labor for up to six months.

However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

Punishment of the crime

From September 1, 2015, the Defendant registered his/her business with the trade name “D” in the Nam-gu Incheon Metropolitan City B building and C, and imported clothes, shoes, etc. from China to sell them in Korea.

1. No recipient of a processing tax invoice shall be issued a tax invoice under the Value-Added Tax Act without supplying any goods or services;

Nevertheless, around April 26, 2018, the Defendant received six copies of a purchase tax invoice as if he/she had been supplied with services equivalent to KRW 48,020,200 from an “E” company even though he/she had not been supplied with goods or services at the above “D” office. From that point of time, the Defendant was issued six copies of a purchase tax invoice equivalent to KRW 267,985,80,00 in total of supply values, as stated in the attached crime list, from December 31, 2018.

2. No one who mediates the issuance of a processed tax invoice shall arrange or arrange for the issuance or issuance of a tax invoice without supplying any goods or services;

Nevertheless, the Defendant received a request from the representative G of the “F” company to introduce a processing tax invoice, and requested the actual operator of the “E” company H to issue a tax invoice on the basis of “F” as “F.” Even if the Defendant did not supply goods or services, he/she received two copies of the tax invoice (supply price of KRW 29,010,000) dated December 3, 2018, which was issued by the payee as “F,” and received two copies of the tax invoice (supply price of KRW 21,00,000) dated December 26, 2018 from H.

As a result, the defendant assisted or mediated the issuance or issuance of tax invoices without supply of goods or services.

Summary of Evidence

1. Defendant's legal statement;

1. The police statement of H;

1. Electronic tax invoices;

1. Application of Acts and subordinate statutes to written accusation;

1. Relevant Articles of the Act and punishment concerning the facts constituting the crime;