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

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

Punishment of the crime

The defendant is a person who operates a wholesale and retail business of agricultural and fishery products wholesale and fishery products C in Gyeonggi-do.

1. On April 29, 2010, the Defendant issued a false sales tax invoice at the above company office, and even if the fact did not supply agricultural and fishery products to Bosung Co., Ltd., the Defendant issued one copy of the false sales tax invoice, stating that title “(s)C”, “(s) C”, “(s) date”, “agricultural and fishery products”, “agricultural and fishery products”, and “5,005,000 won”, to Bosung.

In addition, the Defendant did not supply goods or services on 12 occasions between April 29, 2010 and September 30, 2010, and issued 12 copies of the false sales tax invoice to four companies, such as Bosung Co., Ltd., and issued 12 copies of the false sales tax invoice, respectively.

2. On April 29, 2010, the Defendant received false purchase tax invoices: (a) around the above company’s office; (b) even though the fact was not supplied with agricultural and fishery products from D, the supplier was issued from D with false purchase tax invoices stating that the title “D”, “(State) D”, “(C)”, “date”, “other than agricultural and fishery products”, and “103,007,50 won,” and “value of supply” were issued from D with the above company.

In addition, the Defendant was not supplied goods or services on six occasions between April 29, 2010 and September 29, 2010, and issued six copies of the false purchase tax invoice from D Co., Ltd., respectively.

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes to accusation books, copies of each account statement, and certified transcript of register;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act and the selection of imprisonment concerning the crime;

1. The former part of Article 37 of the Criminal Code and Article 38 of the Criminal Code among concurrent crimes.