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

However, 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 a person who actually operated C Co., Ltd. (Gu D Co., Ltd.) whose head office is established for the purpose of building construction business in 306 of the building in Gu Government.

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

Nevertheless, the Defendant, at the time of the Government on November 10, 2009, made the C Co., Ltd. in 306 of the B building at the time of the Government on November 10, 2009, considered C Co., Ltd. to be a clerical error and corrected

The F in the facts charged, Co., Ltd., shall correct the total value of supply in the amount equivalent to KRW 698,000,000, which entered as if the service was supplied, although there was no fact that the service was supplied in an amount equivalent to that of the total value.

From March 10, 2009 to December 31, 2009, false tax invoices consisting of the total value of supply 1,97,548,954, as shown in the separate sheet of crime, were issued or issued to the other party to the transaction.

Summary of Evidence

1. Defendant's legal statement;

1. A copy of tax invoice;

1. A written accusation;

1. Circumstances of tax offenses and opinions on the treatment thereof;

1. Attached Form of a report on investigation into trade order;

1. A list of total tax invoices by seller:

1. Application of Acts and subordinate statutes on the list of total tax invoices by customer;

1. Article 11-2 (4) 1 of the Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010) and the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010);

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

1. Article 62 (1) of the Criminal Act;

1. Scope of the grounds for sentencing under Article 62-2 of the Social Service Order Act: The final scope of sentence recommended by sentencing guidelines from January to three years / [criminal type] the amount of general tax invoices, etc. less than three billion won (special person in a form of punishment): Recommendations that there are no factors for mitigation: