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A defendant shall be punished by imprisonment for one year.
except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.
Reasons
Punishment of the crime
around August 31, 2011, the Defendant issued a false tax invoice of KRW 2,59,219,880 in total supply value from E and F from August 27, 201, including that D received a false tax invoice of KRW 117,35,600 as if D had been supplied with scrap metal equivalent to KRW 117,35,60 from E, although D had not been supplied with scrap metal from E, and that was issued a false tax invoice of KRW 2,59,219,880 from E and F from December 27, 2011.
around 20:32 on September 3, 2013, the Defendant driven G SM520 vehicles under the influence of alcohol content of about 0.081% from the 1km section to the front road of the Gm apartment located in Bocheon-si, Bocheon-si, Bocheon-si.
Summary of Evidence
"2013 Gohap13"
1. Examination protocol of the accused by prosecution;
1. A written accusation and a written statement of termination and withdrawal of the investigation into a tax offense;
1. Investigation report (sale and purchase specifications);
1. Each transaction statement, each general taxable person's value-added tax return (Evidence Nos. 8, 12), a list of total tax invoices by customer (Evidence No. 9,13), a list of total tax invoices by customer (Evidence No. 10, 14), a list of total tax invoices by customer (Evidence No. 10, 14), a return on deduction of the tax amount issued by each electronic tax invoice (Evidence No. 11, 15), each tax invoice, etc. (E,F), and a certified copy of the register (D);
1. Defendant's legal statement;
1. Application of Acts and subordinate statutes to reports on the state of running a motor vehicle under the influence of alcohol, investigation reports (for a motor vehicle under the influence of alcohol), and inquiry into the results of the control of drinking
1. Article 10 (3) 1 of the Punishment of Tax Evaders Act (the receipt of false tax invoices), Articles 148-2 (2) 3 and 44 (1) of the Road Traffic Act (the point of driving sound), the selection of imprisonment for a crime;
1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;
1. The reason for sentencing under Article 62(1) of the Criminal Act (the following extenuating circumstances among the reasons for sentencing) is as follows.