However, the execution of the above sentence 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 operated a company called “C” that carries on construction of stone in the Gyeongbuk-si, Gyeongbuk-si.

1. The Defendant received false tax invoices from September 2013 to December 1, 2013, as if he received false tax invoices from the above “C” office, while the Defendant received false tax invoices as if he received false tax invoices as stated in the attached list of crimes, even though he did not receive goods or services from the “D” and received false tax invoices as if he received the stone, etc. equivalent to KRW 400 million in total, as indicated in the attached list of crimes.

2. On January 25, 2014, the Defendant submitted a false list of invoices by seller at the Busan District Tax Office located in the Gansan City Museum as of 3, Gansan City, and the fact that there was no supply of goods or services from D, but there was no supply of stones, etc. equivalent to the total supply value of KRW 400 million, as the Plaintiff received the stone, etc. equivalent to the total supply value of KRW 400,000,000 from the supply value.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. A sum table of tax invoices, invoices by purchasing company, and invoices by purchasing company;

1. Application of Acts and subordinate statutes to a report on investigation (absent proof of closure of theC);

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act (any false receipt of tax invoices), Article 10 (3) 3 of the Punishment of Tax Evaders Act (any submission of a list of the total tax invoices by seller entered in a false statement), and each choice of imprisonment with labor;

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. The grounds for sentencing under Article 62(1) of the Criminal Act under the suspended sentence include the following favorable circumstances: (a) the Defendant has no record of being punished for the same kind of crime; (b) the confession and reflects; and (c) the amount of tax invoices received by false means is relatively small; and (d) the Defendant’s age, sexual behavior, environment, motive or circumstance of the crime; and (b) all other conditions of sentencing including the circumstances after the crime, etc. shall be determined as indicated in the disposition.