However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

The defendant is a personal entrepreneur who runs a construction business in the name of the defendant in the first week B and C. D.

No one shall be issued a tax invoice under the Value-Added Tax Act without being supplied with goods or services.

Nevertheless, in 2016, the Defendant was issued a tax invoice to the effect that the Defendant received construction services worth KRW 107,000,000 from E without supplying any goods or services.

Summary of Evidence

1. Defendant's legal statement;

1. A report on interrogation of a person suspected of committing a tax offense against F;

1. A criminal investigation report (additional submission of supporting materials by an accuser);

1. Written accusation (No. 1 in the order of evidence);

1. Application of Acts and subordinate statutes to a written accusation (including a return of value-added tax and a list of tax invoices attached, No. 25, the number of evidence);

1. Article 10(3)1 of the Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018); the choice of imprisonment with prison labor, etc. concerning the relevant criminal facts;

1. Article 62 (1) of the Criminal Act on the stay of execution (Article 62 (1) of the Criminal Act (Article 62 (1) shall be taken into consideration when the defendant is against the defendant and there are some circumstances to consider in the course of committing the crime, and when