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

The defendant is the representative of C in Spocheon City B.

1. No one who issues a false tax invoice shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or services;

Nevertheless, around December 31, 2014, the Defendant issued a false tax invoice in the amount equivalent to KRW 238,750,000, in the E office located in Gyeonggi-do Group D, as if he supplied goods or services equivalent to KRW 238,750,000, even though he did not supply any goods or services to F, and issued a false tax invoice in the same manner as indicated in the separate sheet of crime (issuance of processing tax invoice) from the above date to January 11, 2016, including a false tax invoice in the same manner as indicated in the list of crimes (issuance of processing tax invoice) and the list of crimes (issuance of processing tax invoice).

2. No person who submits a false list of total tax invoices shall submit a false list of total tax invoices by seller or seller under the Value-Added Tax Act without supplying any goods or services;

Nevertheless, around July 24, 2015, the Defendant submitted to the competent tax office a list of false sales tax invoices amounting to KRW 277,885,000 in total of supply value nine times from the above date to January 23, 2015, as shown in the list of annexed crimes (Submission of False List of Tax Invoices by customer) as if he/she supplied goods or services equivalent to the same value of supply as if he/she supplied goods or services equivalent to KRW 31,80,000, in spite of the fact that he/she did not supply any goods or services to G, and in fact C submitted a list of false sales tax invoices by customer at the competent tax office.

Summary of Evidence

1. Defendant's legal statement;

1. Statement of accusation and supplementary statement;

1. Application of statutes, such as tax invoices;

1. Article 10(3) of the former Punishment of Tax Evaders Act (amended by Act No. 1608, Dec. 31, 2018; hereinafter the same shall apply) concerning the relevant criminal facts and the selection of punishment.