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 substantial operator of the “C gas station” located in Ulsan-gun B.

No person shall issue or be issued a tax invoice without supplying or being supplied with goods or services.

Nevertheless, on July 22, 2014, the Defendant issued a false sales tax invoice of KRW 563,435,219, value of supply over 14 times from July 7, 2014 to December 31, 2014, including the issuance of a tax invoice of KRW 35,000,000, the supply value of which is not 35,000, without any actual transaction, at the office of the Dispute Resolution Co., Ltd. D in Ulsan-gun, Ulsan-gun.

Summary of Evidence

1. Court statement of the defendant (the fourth court date);

1. A protocol of suspect examination of G police officers;

1. A supplementary statement for accusation, tax invoice, or value-added tax investigation;

1. Application of Acts and subordinate statutes to report on investigation (Submission of Suspect G business closure certificate);

1. Article 10 (3) 1 of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018) (amended by Act No. 16108, Dec. 31, 201);

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. Grounds for sentencing under Article 62-2 of the Criminal Act, and Article 59 of the Act on Probation, etc.;

1. Scope of punishment by law: Imprisonment with labor for one month to three years;

2. The scope of recommendations according to the sentencing criteria (decision of types) [the scope of recommendations] for tax crimes; the issuance, etc. of general tax invoices [the category 1] below 3 billion won (the scope of recommendations and recommendations]; the basic area of recommendations and recommendations; and six months to one year;

3. The act of issuing a false tax invoice with the determination of sentence does not constitute a crime by undermining the tax justice and hindering the State’s legitimate exercise of its right to tax collection, but all of the crimes in this case are led to the confession of all of the crimes in this case and there is no record of punishment for the same crime, and the purchase of the tax invoice and the total value and issuance