A defendant shall be punished by imprisonment for six 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

On July 31, 2017, the Defendant issued a false tax invoice of KRW 1,025,00,000 from that time to November 10, 2017 without supplying goods or services, including issuing a tax invoice of KRW 1,025,00,000, the total value of supply of KRW 290,000, in spite of the fact that he/she supplied goods or services to D, even though he/she did not supply goods or services to D, and from that time, issued a tax invoice of KRW 1,025,00,00 in total without supplying goods or services, as shown in the separate list of crimes.

On January 25, 2018, the Defendant submitted a list of total tax invoices by false seller to the public official in charge of the tax invoice stating that the Defendant supplied goods or services equivalent to KRW 1,030,000,000 to D and E, although there was no fact that goods or services were supplied to D and E, the Defendant submitted a false list of total tax invoices by false seller to the public official in charge.

Summary of Evidence

1. Defendant's legal statement;

1. Police suspect interrogation protocol regarding F;

1. An accusation and a report on investigation into value-added tax;

1. A final return on value-added tax on general taxable persons, a tax invoice by buyer, and a tax invoice;

1. Application of Acts and subordinate statutes on trading lists by account;

1. Article 10(3)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018); Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 201); and Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 1613,

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

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

1. Reasons for sentencing under Article 62-2 of the Criminal Act of the community service order;

1. The scope of punishment by law: Imprisonment for one month to four years;

2. The scope of recommendations according to the sentencing criteria [the determination of types] for tax crimes, 03. The issuance, receipt, etc. of general tax invoices [the type 1] less than three billion won (the special person].