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 person who actually operates a mutual company called “D” as a manufacturer of agricultural machinery parts in Haan-gun, Haan-gun, Haan-gun.

1. An act of being issued a false tax invoice shall not be an act of being issued a tax invoice under the Value-Added Tax Act without being supplied with any goods or services;

Nevertheless, around December 12, 2012, the Defendant was issued a false tax invoice as if he was supplied with new construction work services equivalent to 200 million won in the same amount even though the said D had not been provided with new construction work services from E (representativeF).

2. No person shall submit to the Government a list of total tax invoices by seller entered and submitted falsely the list of total tax invoices by seller under the Value-Added Tax Act without being supplied with any goods or services entered and submitted;

Nevertheless, the Defendant, on January 23, 2013, issued a false tax invoice as stipulated in paragraph (1), filed a return of value-added tax for the second period of February 2012 with the MU on the MU through the tax agent, and subsequently, on January 25, 2013, the Defendant submitted a false list of tax invoices by seller as if he was provided with services equivalent to 200 million won of supply price from DE, even though he was not provided with services equivalent to 200 million won of supply price from E.

Summary of Evidence

1. Defendant's legal statement;

1. Investigation report (report on attachment of a list of total tax invoices by seller);

1. A written accusation;

1. Application of Acts and subordinate statutes to a report on the completion of investigations related to trade order;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the crime, Article 10 (3) 1 of the Punishment of Tax Evaders Act (any receipt of false tax invoices), Article 10 (3) 3 of the Punishment of Tax Evaders Act (any submission of the list of total tax invoices by seller entered and submitted falsely), and choice of imprisonment with prison labor;

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

1. Article 62 of the Criminal Act: