A defendant shall be punished by imprisonment with prison labor 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 is a person operating C for the purpose of selling scientific equipment in Gwangju North-gu B.

1. On July 7, 2011, the Defendant issued a false tax invoice of the total value of 456,730,835 won from that time to November 23, 201, including the issuance of a false tax invoice of the amount equivalent to 23,680,000 won as if he/she had not supplied any goods or services for Sdong Construction Co., Ltd., even though he/she had not supplied any goods or services for Sdong Construction.

2. On July 12, 2011, the Defendant received a false tax invoice of KRW 685,363,521 in total, as shown in the list of crimes, from that time until December 31, 2011, as if he/she received a false tax invoice as if he/she had not received goods or services from D, even though he/she had not received goods or services from D, and had received a false tax invoice of KRW 23,036,70 in total from that time to December 31, 201.

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1. Defendant's legal statement;

1. Each of the statements A and E in the suspect examination protocol of the accused against the prosecution;

1. An accusation, a closure report, a copy of tax invoice, 19 copies, 15 copies of electronic tax invoices, copies of value-added tax returns, aggregate tax invoices by seller, copies of business registration certificates, copies of certified transcript of corporate register, copies of passbook transactions, and enforcement of the Acts;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act applicable to the crimes and the Punishment of Tax Evaders Act;

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

1. Circumstances under which a sentence is determined within the scope of the recommended sentence for the sentencing guidelines (no more than 10 months of imprisonment) taking into account the following circumstances: The tax invoice received or issued reaches Chapter 34 and the total value of supply exceeds 1.1 billion won.