[Defendant A] Imprisonment with prison labor for eight months

However, the above sentence shall be executed for a period of two years from the date this judgment became final and conclusive.

Punishment of the crime

[criminal records] Defendant A was sentenced to one year of imprisonment for fraud, etc. at the Daejeon District Court on March 16, 2017, and the judgment becomes final and conclusive on May 30, 2017.

[Criminal facts]

1. Defendant A is a real operator of Company B with the F1st floor in Chungcheongnam-si, Chungcheongnam-do.

No person shall issue a false tax invoice without supplying goods or services.

Nevertheless, around February 26, 2016, the Defendant issued a false tax invoice amounting to KRW 1,027,272,800 in total five times from that time until March 11, 2016, as shown in the list of crimes in the attached Table, as if B did not have supplied goods or services to G, even though B had not supplied goods or services to G, the Defendant issued a false tax invoice amounting to KRW 460,000 to KRW 460,000 from that time to March 11, 2016.

2. Defendant B, as the actual representative of the Defendant, issued a false tax invoice without supplying goods or services as described in paragraph 1 with respect to the Defendant’s business.

Summary of Evidence

1. Defendants’ respective legal statements

1. Examination records related to each police officer against H, I, and J;

1. A written accusation or accusation;

1. A general taxable person's value-added tax return, and a report on completion of value-added tax investigation;

1. Five copies of the electronic tax invoice;

1. Application of Acts and subordinate statutes on deposit transactions;

1. Article 10 (3) 1 of the Punishment of Tax Offenses Act, and Article 10 (3) 2 of the Punishment of Tax Offenses Act, and Article 10 (3) 1 of the same Act, and Article 10 (3) 1 of the Punishment of Tax Offenses Act, which is the defendant 0 choice of imprisonment: Articles 18 and 10 (3) 1 of the same Act;

1. A who is a defendant 0 concurrent crimes: Article 37 of the Criminal Act: Provided, That Article 39 (1) of the Criminal Act shall apply;

1. The Defendants aggravated concurrent crimes: the former part of Article 37, Article 38(1)2, and Article 50 of the Criminal Act (Defendant B: Article 20 of the Punishment of Tax Evaders Act);

1. A who is a defendant with a suspended execution of ten: Article 62 (1) of the Criminal Act;

1. A, the defendant of the community service order of 0: Criminal Act.