Defendant

A shall be punished by imprisonment with prison labor for eight months and by imprisonment with prison labor for one year.

, however, for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

"2018 Highest 4907"

1. Defendant A is the E’s representative established from May 26, 2017 to May 26, 2017 for the purpose of construction business in Daegu Suwon-gu C and fourth floor D.

No person shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with any goods or service.

Nevertheless, around June 2, 2017, the Defendant issued four false tax invoices equivalent to KRW 456,50,000, total value of supply over four occasions, as shown in attached Table 1, from October 15, 2017, in G offices located in Daegu Northern-gu, Daegu-gu, and the second floor, in spite of the fact that E provided services equivalent to KRW 9,050,000 to G, including the issuance of a tax invoice stating as if E supplied services.

2. From August 2016, Defendant B is a representative of G established for the purpose of construction business on the F and the second floor of Daegu Northern District from August 2016 to the present.

No person who receives a false tax invoice shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services.

1) On June 2, 2017, the Defendant was issued three false tax invoices of an amount equivalent to KRW 426,50,000, total supply value of KRW 426,500,000, in total three times from that time until June 29, 2017, even though G was not provided with services equivalent to KRW 9,050,00 from E, even though G had not been provided with services equivalent to KRW 9,00,00 from E, as shown in attached Table 2 of the Crimes List of Crimes, and the Defendant received three false tax invoices of an amount equivalent to KRW 62,50,000,00 from H around November 17, 2017, while the Defendant was not provided with goods or services from H, the Defendant received false tax invoices of an amount equivalent to KRW 62,50,000,000 from that time to December 29, 2012.