A defendant shall be punished by imprisonment for six months.

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

Punishment of the crime

B is a corporation established on May 13, 2009 for the purpose of wholesale and retail business of building materials in Seocho-gu Seoul, Seoul, but closed on March 30, 2016, and the defendant is the inside director of the above corporation B.

No one shall be issued a tax invoice under the Value-Added Tax Act without being supplied with goods or services.

Nevertheless, around December 16, 2013, the Defendant received a false tax invoice of KRW 751,794,301 through 17 times from that time, as shown in the attached list of crimes, in addition to the issuance of a tax invoice stating “B”, “B”, “date 2014-12-16 of the date of preparation”, “120,000 won of the supply price”, and “product non-ferrous metal and interior,” as if the Defendant received the supply of goods or services from “B” corporation D, as if he received the supply.

Summary of Evidence

1. Defendant's legal statement;

1. Police suspect interrogation protocol of the accused;

1. Statement to E by the police;

1. Application of Acts and subordinate statutes on electronic tax invoices;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act and the selection of imprisonment with prison labor concerning the relevant criminal facts;

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

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

1. Scope of punishment by law: Imprisonment with labor for one month to three years;

2. The scope of recommendations according to the sentencing guidelines (decision of type) [the scope of punishment] the issuance, etc. of general tax invoices [the type 1] - Where there is no purpose of tax evasion or any result of tax evasion has not occurred, an aggravated element: A crime committed continuously and repeatedly for profit-making purposes [the scope of recommendations and recommendations] basic area, six months to one year [the scope of recommendations and recommendations] - Reduction element: serious reflection [the grounds for suspension of execution of sentence] - Major pride: tax evasion.