A defendant shall be punished by imprisonment for not less than eight 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 the representative of “E” established for the purpose of distributing materials for civil engineering and steel in Incheon Bupyeong-gu D 212.

1. No tax invoice under the Value-Added Tax-Related Acts shall be issued or received for any portion of goods or services that receives a tax invoice, or without being supplied with such goods or services;

On July 31, 2011, the Defendant received six copies of the tax invoice of KRW 194,89,040 in the supply price as if he received the tax invoice of KRW 194,89,040 in the supply price as if he received the goods or services from F, as well as one copy of the tax invoice of KRW 194,89,040 in the above E office from December 31, 2011 until December 31, 2011, respectively.

2. No tax invoice under the added-value-added tax-related Acts shall be issued or received without supplying or receiving the part of goods or services that issued the processed tax invoice;

On December 29, 2011, the Defendant issued one copy of the tax invoice of KRW 100,134,000 for supply price as if he supplied goods or services to G even though he did not supply goods or services to G.

3. No person obliged to prepare and issue a tax invoice under the tax-related Acts on the increased portion of the tax invoice issued shall issue any tax invoice or issue any false tax invoice;

On December 22, 2011, the Defendant issued one copy of the false tax invoice of KRW 616,961,889 on the supply price by increasing KRW 240,960,000,00, as if E supplied goods or services of KRW 376,961,889 to KNE Co., Ltd., but supplied KRW 616,961,889.

4. He/she shall not submit to the Government a list of total tax invoices by sale and by seller under the Value-Added Tax Act without supplying or receiving any goods or services on which a list of total tax invoices by purchase and sale is submitted;