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

The defendant is a representative of DD established for the purpose of manufacturing ships, etc.

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

Nevertheless, around January 31, 2012, the Defendant issued one copy of the false sales tax invoice stating that “PP, F, 25,000,000 won” did not have any supply of goods or services to F, in the D office of the Defendant’s operation in Ulsan-gun, Ulsan-gun, the Defendant issued one copy of the false sales tax invoice stating that “D, F, 25,000 won is provided to F.

In addition, from January 31, 2012 to July 20, 2012, the Defendant issued 13 copies of the false sales tax invoices totaling KRW 3,826,616,281, respectively, as stated in the separate sheet of crime, from January 31, 2012 to July 20, 2012.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Copies of the value-added tax return and buyer;

1. Application of Acts and subordinate statutes to each copy of tax invoice;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act concerning the facts constituting the crime;

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

1. Article 62 (1) of the Criminal Act (The following extenuating circumstances among the reasons for sentencing);

1. The amount of punishment under Article 62-2 (1) of the Criminal Act, Article 59 of the Act on Probation, etc.;

1. Type 1 (aggressive sentence scope) (aggressive sentence scope), such as the receipt, etc. of false tax invoices on the basis of the sentencing criteria (aggressive sentence scope), six months to one year (basic area).

2. The issuance of a false tax invoice by sentence is a crime that has a great harm to the appropriateness and fairness of the national tax administration and is likely to be harsh. However, the defendant has no penalty power or fine or heavier punishment power for the same crime, and the defendant has been detained for a considerable period of time in this case.