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.

The defendant is a person who has been engaged in the business of installing and selling computers and CCTV in Daegu Jung-gu, and the defendant is a person who has been engaged in advertising business such as producing signboards in the trade name of "G" from the Daegu Dong-gu F and the first floor of "G".

On August 2013, when the Defendant reported the closure of the registered name of the said DD business operator due to a business depression, he/she received tax invoices from the E in the name of “G” and received them in the name of “G”, while continuing to install CCTV facilities and sell sales-related business, he/she did not actually supply goods or services at all, with the intention to prepare and use the tax invoices in the name of “E”.

On July 8, 2015, the Defendant entered G (business operator number H and representative H and E) in the supply column of the invoice sheet prepared in advance in the supply column of D stores located in Daegu Jung-gu, Daegu-gu, and used I Co., Ltd. (business operator number J and representative K), the product column as KRW 9,570,000 in the supply price column, and KRW 957,00 in the total amount column, KRW 10,527,00 in the tax amount column, and KRW 10,527,00 in the aggregate amount column, respectively, for the purpose of exercising the tax invoice as stated in the list of crimes in attached Form No. 14 from that time to December 30, 2015. At that time, the Defendant forged the tax invoice as stated in the list of crimes in attached Form No. 14 and exercised the tax invoice to I representative L Co., Ltd. that may not know the forgery of the tax invoice.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the interrogation of suspects of E;

1. Application of tax invoice Acts and subordinate statutes;

1. Relevant Article 231 of the Criminal Act (the point of Article 231 of the Criminal Act), Article 234 of the Criminal Act (the point of uttering of forged private documents), and the choice of imprisonment with prison labor for each crime;

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. Article 62 (1) of the Criminal Act on the suspended execution;

1. The first type of crime for the reason of sentencing under Article 62-2 of the Criminal Act of the community service order (the scope of recommendations / the scope of punishment / forgery, alteration, etc. of private documents).