The punishment of the accused shall be determined by imprisonment with prison labor for ten months.

However, the above sentence shall be executed for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

1. On October 31, 2018, the Defendant, without real transaction, issued a tax invoice of KRW 32,800,000 on the supply price, stating that he/she was supplied with goods or services in the K-A-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U-U.

2. Around January 25, 2019, the Defendant submitted a false list of the total tax invoices without any real transaction, and the Defendant actually prepared a list of the total tax invoices by customer, stating that he/she supplied goods or services to the Feminal Bank, G Coinal Bank, the Dispute Resolution E, H, I, and the K in the Dispute Resolution Bank, even though he/she did not supply goods or services to the K, and submitted it to the tax authorities having jurisdiction over the tax affairs, and submitted a list of the total tax invoices by customer, stating that he/she supplied goods or services equivalent to the total amount of 324,843,60 won, as shown in the attached list 2 of the crime list, to the tax authorities having jurisdiction over the tax affairs.

Summary of Evidence

1. Defendant's legal statement;

1. A report on termination of criminal investigation;

1. Application of Acts and subordinate statutes on each tax invoice and a list of total tax invoices;

1. Article 10(3)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018); Article 10(3)1 of the Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018); Article 10(3)1 of the Punishment of Tax Evaders Act (amended by Act No. 1610, Jan. 1, 2019); Article 10(3)3 of the Punishment of Tax Evaders Act (amended by Act No. 1610, Dec. 31, 2018; hereinafter referred to as “the issuance of a tax invoice for non-transaction”); Article

1. The aggravated Criminal Act for concurrent crimes.