A defendant shall be punished by imprisonment with prison labor for six months: Provided, That the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

[criminal record] On April 1, 2015, the Defendant was sentenced to a suspended sentence of four months for a violation of the Punishment of Tax Evaders Act at the Incheon District Court on April 1, 2015, and the said judgment became final and conclusive on April 9, 2015.

[2] No person is allowed to issue or receive tax invoices under the Value-Added Tax Act without being supplied with goods or services, and the person is allowed to submit to the Government a list of total tax invoices by customer with false entries.

1. On April 3, 2012, the Defendant received false tax invoices: (a) around the Incheon Gyeyang-gu Office located on the 5th floor in Gyeyang-gu, Incheon; and (b) notwithstanding the fact that the fact was not supplied with goods or services from E, the Defendant was issued tax invoices equivalent to KRW 48,750,000 from E, the actual representative of E, as well as from the time until June 29, 2012, issued tax invoices worth KRW 585,700,000 in total without being supplied with goods or services for 15 times in total, such as the list of crimes in the attached list.

2. On July 25, 2012, the Defendant submitted a list of the separate tax invoices by false buyers at the above D office, who reported the value added tax for the first time in Incheon Tax Office in 2012 using computers, and the fact as described in paragraph 1 was not a fact that he received goods or services from E, despite the fact that he received goods or services from E, the Defendant submitted a list of the separate tax invoices by the former purchaser office in 656,502,500 won in total as if he received goods or services equivalent to the supply price from E, with the fact that he received goods or services from E.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation, a report on investigation, a tax invoice, a report on surtax, a list of total tax invoices by purchaser, and a written accusation;

1. Previous convictions: Application of Acts and subordinate statutes, such as inquiry about criminal history, investigation report (Evidence List No. 9), and judgment text;

1. Relevant provisions of the Act concerning the facts constituting the crime and the Punishment of Tax Evaders where punishment is chosen;