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.

(b) prepare and submit a list of total tax invoices by customer with false entries;

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the examination of the police officer in G;

1. Written confirmation of respective transaction details of H, I, J, K, L, M, N,O, P, Q, Q, S, T, U, V,W, X, Y, Z, and P;

1. A written accusation by the head of the relevant tax office;

1. A report on the completion of investigation related to trading order;

1. A copy of a false tax invoice;

1. Application of Acts and subordinate statutes on computerized film data, such as (B) a list of total tax invoices by customer, a list of total tax invoices by customer (B), a list of total tax invoices by customer, and a list of total tax invoices by customer;

1. Article 10 (3) 1 and 3 of the Punishment of Tax Evaders Act concerning the crimes committed;

1. Articles 40 and 50 of the Criminal Act (the punishment imposed on the violation of the Punishment of Tax Evaders Act due to the submission of a list of total tax invoices by customer list by customer list submitted at the time of filing a final return for the same taxable period, and the crime of violation of the Punishment of Tax Evaders Act by a list of total tax invoices by customer list by customer list by customer list by customer list submitted at the time of filing a final return for the same taxable period, and the punishment imposed on the violation of the Punishment of Tax Evaders Act due to the submission of a list of total tax invoices

1. Selection of each sentence of imprisonment;

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. Review of the sentencing criteria [the scope of the recommended punishment] General Tax Invoice Receipt, etc. (the amount of less than 3 billion won) and the basic area (6 months to 1 year) (no person subject to special sentencing)] of the basic area (6 months to 1 year) * Since the sentencing criteria are set only for some crimes, it refers to the lower limit thereof.

2. Determination of the sentence as ordered by taking into account the circumstances following the determination of the sentence and other conditions of sentencing recorded in the records.

Crimes such as receipt of false tax invoices may interfere with the legitimate exercise of the state's right to collect taxes, as well as the promotion of so-called processing transactions to impair the sound order of commercial transactions, which are not good.