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.

No person shall receive any tax invoice without being supplied with goods or services.

Nevertheless, the Defendant, from around September 1, 2010 to around October 30, 2015, was issued a false tax invoice amounting to KRW 700,986,700, total supply value of 27 times in total, as indicated in the separate sheet of crime, while operating “D” as a construction material sales business entity in Chungcheongnam-gun, Ulsan-gun, Inc., and even if he did not receive construction materials from both joint stock companies around August 30, 2013, the Defendant received a tax invoice as if he received construction materials equivalent to KRW 41,227,300.

Summary of Evidence

1. Statement by the defendant in court;

1. The protocol of suspect interrogation of each police officer regarding E;

1. Statement made by the police with regard to F;

1. G certification;

1. Each report on investigation;

1. A written accusation;

1. Application of Acts and subordinate statutes as a result of inquiry into data submitted by a tax official, a report on the completion of an investigation into value-added taxes, a false statement of completion of an investigation into tax offenses, a false statement of investigation into tax offenses, a false statement of receipt of a tax invoice, the details of receipt of a tax invoice, the amount of processed business and sales, a detailed statement of transaction, an electronic tax invoice, and details

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

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 stay of execution (The following circumstances considered in favor of the reasons for sentencing);

1. Reasons for sentencing under Article 62-2 of the Criminal Act of the community service order;

1. Scope of punishment by law: Imprisonment with prison labor for not more than four years and not more than six months;

2. The basic area (six months to one year) of the types 1 (less than three billion won) including the scope of the recommended punishment [the scope of the recommended punishment] according to the application of the sentencing guidelines, the receipt of a false tax invoice, etc. (the amount of punishment shall be less than three billion won).

3. Following the decision of sentence, the arguments in this case, such as the following circumstances and the defendant's age, environment, sex, motive, means and consequence of the crime, and the circumstances after the crime.