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

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

Punishment of the crime

On August 12, 2015, the Defendant was sentenced to two years of suspension of the execution of imprisonment with labor for fraud, etc. at the Incheon District Court on August 2, 2015, and the judgment became final and conclusive on August 20, 2015.

The defendant is a person who actually operates 703 of the building in the Nam-gu Incheon Metropolitan City C. D.

No tax invoice under tax-related Acts shall be issued or received without supplying or receiving goods or services.

1. On July 4, 2014, the Defendant issued a false invoice of tax amounting to KRW 691,90,000,000 from that time to December 30, 2014, even though the Defendant did not supply goods or services to E, and issued a false invoice of tax amounting to KRW 28,60,000, in total, 291,90,000, from that time, as shown in attached Table 1, even though the Defendant did not supply goods or services to E.

2. The Defendant received a false tax invoice on July 30, 2014, issued a false tax invoice amounting to KRW 330,320,000,000, in total, 12 times from that time, as shown in the Attachment Table 2, even though the Defendant did not receive the goods or services from F, and received a false invoice of tax purchase equivalent to KRW 11,00,000, not later than December 25, 2014, as shown in the Attachment Table 2.

Summary of Evidence

1. Statement by the defendant in court;

1. A tax invoice, a tax invoice for purchase, a financial transaction statement, an inquiry into the details of transactions, receipts, and a tax invoice;

1. Previous convictions: Application of a reply to inquiry, such as criminal history, investigation report (including confirmation of the first instance judgment of a suspect A), and statutes (including attached documents);

1. Punishment of a tax offense under Article 10 (3) 1 of the Punishment of Tax Evaders Act and selection of imprisonment with prison labor;

1. After Article 37 of the Criminal Act, Article 39 (1) of the same Act:

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. Article 62 (1) of the Criminal Act on the suspended execution;

1. The reason for sentencing under Article 62-2 of the Criminal Act of the community service order [the type of determination] is the receipt, etc. of a general tax invoice.