A defendant shall be punished by imprisonment for not less than eight months.

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

Punishment of the crime

1. The Defendant issued a false tax invoice is a person who has been operating a new building and an indoor interior interior decoration company under the trade name of “C” in Daegu-gu.

No person may issue a tax invoice under the Value-Added Tax Act without supplying any goods or service.

Nevertheless, on March 5, 2012, the Defendant issued a false tax invoice of the total value of KRW 170,000,000, in total, even though the Defendant did not supply goods or services to D representative E, as if he supplied goods or services equivalent to KRW 50,00,000 in supply value to D, and issued a false tax invoice of the supply value of KRW 170,000,000, in total, from around that time to April 30, 2012, as shown in the separate crime list, even if he did not supply goods or services over three occasions, as if he were supplied.

2. Where any person who has not issued a tax invoice has supplied goods or services under the provisions of the Value-Added Tax Act, he shall issue the tax invoice;

Nevertheless, the Defendant entered into a contract for construction work with G Representative H and supply value of KRW 181,818,000, located in the Gyeongdong-gun F around November 25, 201, and performed the said construction work from November 25, 201 to April 26, 201, and did not issue a tax invoice corresponding to the amount of KRW 194,100,000 in total nine times, even though the Defendant was paid as construction cost.

Summary of Evidence

1. Defendant's legal statement;

1. Statement of the police officer to I;

1. Certification letter of E preparation;

1. Application of each accusation, each tax offense record and statement of opinion, each closed investigation report, each tax invoice copy, and a written confirmation of facts of transactions;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act (the issuance of a false tax invoice, the selection of imprisonment, and the selection of imprisonment) concerning facts constituting an offense, and Article 10 (1) 1 of the Punishment of Tax Evaders Act (the issuance of tax invoice and the selection

1. The Criminal Act among concurrent crimes.