A defendant shall be punished by imprisonment for one year.

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

Punishment of the crime

From July 1, 201 to December 31, 201 of the same year, the Defendant issued a tax invoice stating “D company”, “ Q company”, “ Q company”, and “ Q company” as the supply price column and issued a false tax invoice of KRW 10,00,000 from that time until December 31, 2013 without supplying goods or services, to Q company, despite the absence of the fact that D company supplied goods or services equivalent to KRW 10,00,00 in Q company.

Summary of Evidence

1. Defendant's legal statement;

1. Each written accusation;

1. Application of statutes on investigation report of value-added tax;

1. Article 10 (1) of the Punishment of Tax Evaders Act by relating to the relevant provisions on the facts constituting the crime, and by selecting a penalty;

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 (including the cases where he/she commits an error, etc.);

1. Probation and community service order shall be decided as ordered by the court on the grounds of Article 62-2 or more of the Criminal Act;