A defendant shall be punished by imprisonment for one year.

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 runs a construction business under the trade name of “D” located in Thai City C.

1. No person who issues a false tax invoice shall issue any tax invoice under tax-related Acts without supplying any goods or services;

Nevertheless, around July 5, 2016, the Defendant issued a false tax invoice in the amount equivalent to KRW 1,234,012,000 of the public funds amounting to KRW 1,234,000, not to supply goods or services for 33 times as shown in the list of crimes in the attached Table from the point of time to December 24, 2016, even though E.S. supplied a joint cooperation company with no fact that it performed a joint cooperation project equivalent to KRW 31,00,000.

2. It shall not submit to the Government a list of total tax invoices by customer under added-value-Added Tax-Related Acts without supplying or receiving any goods or services that submit a list of total tax invoices by customer;

Nevertheless, on January 25, 2017, the Defendant submitted a total of 1,627,594,30 won of the supply price as if the Defendant supplied the goods or services, even though there was no fact that the goods or services were supplied on the basis of false tax statements as stated in paragraph 1, such as the content of paragraph 1.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. Each notification;

1. A list of accounts of separate tax invoices by customer:

1. An electronic tax invoice;

1. Inquiries about the slips (business operator number minute);

1. Two-four copies of the tax invoices;

1. Report on investigation (to hear statements from the person in charge of accusation of a three-party tax office - Es.S. commercial assistance); and the application of a summary of the Commercial Act and subordinate statutes to Es. (State) related to mutual assistance;

1. Article 10(3)1 of the Punishment of Tax Evaders Act (the issuance of false tax invoices) against criminal facts, Article 10(3)1 of the Punishment of Tax Evaders Act (the issuance of false tax invoices), and Article 10(3) of the Punishment of Tax Evaders Act.