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

Punishment of the crime

[Criminal Power] On October 30, 2019, the Defendant was sentenced to two years of imprisonment for fraud, etc. at the Daegu District Court, which became final and conclusive on December 27, 2019.

【Criminal Facts】

The Defendant is a person who had been operating G in Yong-deok B from February 10, 2015 to February 7, 2018.

1. On October 6, 2016, the Defendant issued a false tax invoice of the total value of KRW 22,50,000,000 from that time to June 27, 2017, including an issuance of a tax invoice of KRW 22,50,000 of the supply value, even though there was no fact that goods or services were supplied to D, as well as a false tax invoice of the total value of KRW 2,021,028,00,000, as indicated in the separate crime list, from that time.

2. Around January 19, 2017, the Defendant: (a) prepared and submitted a list of total tax invoices by customer in the above C office in 2016; (b) prepared and submitted a list of total tax invoices by customer in the second sale office in 2016; and (c) prepared a false list of total supply values by customer in the competent tax office and submitted it to 408,400,000 won, although

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Report on completion of the investigation of value-added tax, a life tag sent A, a message of tax offense, a Cprocessed tax invoice issuance details, a final return of general taxable person's value-added tax (2th period in 2016), a list of total tax invoices by customer (2nd period in 2016), a list of total tax invoices by customer (2nd period in 2016), a false tax invoice, a false account statement, a transaction statement, and a transaction statement;

1. Investigation report (F counterpart investigation);

1. A report on investigation (or a relative investigation into business ethics);

1. Previous records before ruling: Criminal records, inquiry reports, investigation reports (facts pending in trials), and the application of Acts and subordinate statutes as a result of the search of court cases;

1. Article 10(3)1 of the former Punishment of Tax Offenses Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter the same shall apply) (Article 10(3)3 of the Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018); and Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No.