A defendant shall be punished by imprisonment for not more than ten months.

except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

The defendant is the operator of D in Kim Sea-si C.

On or around March 31, 2013, the Defendant received from E a false tax invoice stating as if he were supplied with scrap metal equivalent to KRW 27,850,150 of the supply value, although the Defendant did not have received scrap metal from E, from the above D office.

The Defendant, including this, was issued nine copies of a false tax invoice equivalent to KRW 630,014,00 of the value of supply from the above E, as shown in the list of crimes in attached Form E, from around that time to October 24, 2013.

Summary of Evidence

1. Defendant's legal statement;

1. An accusation, a final return of value-added tax (as of January 2013), a final return of value-added tax (as of February 2013), and application of tax invoices-related statutes;

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

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. The reason for sentencing under Article 62(1) of the Criminal Act of the suspended sentence [Scope of Recommendation] There is no basic area (6-1 year) of the first category (6-1 year) including the receipt of a false tax invoice [1] [1] [1] [6-1 year]] of the basic area (6-1 year] [1] of the suspended sentence] [1] of the defendant, the defendant is against the defendant's wrong decision]. The defendant is the first criminal without any criminal power, and the defendant is the first criminal without any false tax invoice, and the defendant's age