A defendant shall be punished by imprisonment for four months.

However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendant, on September 30, 2013, operated up to February 28, 2017, C, which started to work in B for the purpose of construction and new construction and sale of housing.

1. It shall not be issued an invoice under the Income Tax Act without being supplied with goods or services receiving a false invoice;

Nevertheless, on May 26, 2014, the Defendant received a false invoice stating the value of supply as KRW 418,631,000 from D, even though the Defendant did not receive goods or services from D (State).

2. No one shall submit a false list of invoices by seller under the Income Tax Act without being supplied with goods or services on which a list of invoices by seller is submitted.

Nevertheless, the Defendant, at the above C office on July 25, 2014, entered the list of invoices by seller in falsity and submitted a mining specification report as if he received goods or services equivalent to KRW 399,513,00 from D, although he did not receive goods or services from C (State).

3. It shall not be supplied with any goods or services received through a false tax invoice issued under the Value-Added Tax Act;

Nevertheless, on May 26, 2014, the Defendant issued a false tax invoice stating the false tax invoice of KRW 417,487,000, the supply value of which is KRW 417,487,000, in the above C office, although the Defendant did not receive any goods or services from D (State) in spite of the fact that C had received any goods or services, one copy of the false tax invoice stating the supply value of KRW 417,487,00, in the supply value of KRW 398,369,00, respectively.

Summary of Evidence

1. Defendant's legal statement;

1. Police suspect interrogation protocol of the accused;

1. A report on the suspicion of tax offense against the accused;

1. A written accusation;

1. A report on investigation into value-added tax and a report on investigation into trade order;

1.Each.