A defendant shall be punished by imprisonment for six months.

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

Punishment of the crime

From July 2015, the Defendant was engaged in the manufacturing business, etc. of steel bars with the trade name of “F” ( currently trade name “F” corporation G; hereinafter “F”) in the E 13 Dong in the period of harmony by July 2015.

No person shall issue or receive tax invoices without supplying or receiving goods or services.

Nevertheless, on August 30, 2013, the Defendant issued or received 20 copies of the tax account statement equivalent to KRW 44,000,000 from that time to December 30, 2013, as indicated in the list of crimes in the attached Table, from that time, as if F had been supplied with the tax account statement equivalent to KRW 44,00,00,00 as if it had been supplied without being supplied with goods or services from H.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation and a report on completion of investigation into part of the value-added tax;

1. Application of statutes to a copy of an electronic tax invoice and a copy of an electronic tax invoice for purchase;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act and the choice of imprisonment with prison labor for the crime;

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. Grounds for sentencing under Article 62 (1) of the Criminal Act;

1. Application of the sentencing criteria [Scope of the recommended punishment] Type 1 (less than 3 billion won) including receipt, etc. of a false tax invoice, the basic area (not less than 6 months-1 years) (no person who is subject to special sentencing)

2. According to the sentence decisions, the sentencing conditions specified in the trial process of this case, such as the Defendant’s age, sex, family relationship, family environment, motive and means of crime, and circumstances after the crime, shall be determined as ordered by the sentence.

A favorable condition: A normal condition that the defendant has no record of punishment for the same kind of crime: The crime of this case is a crime that interferes with the exercise of the national tax collection right and damages the tax justice.