A defendant shall be punished by imprisonment for not more than ten months.

However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

The defendant is the actual operator of E, a corporation located in Heung-gu, Young-gu.

1. The Defendant received a false tax invoice on October 31, 2012, at the office of E Co., Ltd.’s office around October 31, 2012, and the fact that the Defendant received goods or services from E Co., Ltd., without being supplied by E Co., Ltd., the Defendant received a tax invoice stating that the Defendant received goods or services equivalent to KRW 19,904,091 from E Co., Ltd.

In addition, the Defendant received each sheet of tax invoice stating the supply of goods or services equivalent to KRW 1,65,630,99, in total, 11 times, as shown in attached Table 1, as between the period from that time to August 31, 2013.

2. On January 25, 2013, the Defendant submitted a false list of the total tax invoices by the purchasing party, stating as if he was supplied with the goods or services of KRW 156,167,301, and the Defendant submitted a false list of the total tax invoices by the purchasing party, stating as if he was supplied with the goods or services of KRW 156,167,301, to the public official in charge of the purchase party, and submitted the false list of the total tax invoices by three times as shown in the separate list of crimes in attached Table 2, as if he were supplied with the goods or services of KRW 158-1, 58-1, 201 from that time until January 23, 2014.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement concerning F in the protocol concerning the interrogation of suspect by the prosecution;

1. A sum table of the electronic tax invoices for purchase (as of February 2012), each electronic tax invoice, a sum table of the electronic tax invoices for purchase (as of January 2013), and a sum table of the electronic tax invoices for purchase (as of January 2013).