A defendant shall be punished by imprisonment for not more than ten 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, who run a corporation C in Sinnam-gun, was issued a false tax invoice in order to reduce the burden of value-added tax, and was sentenced to influence to the purchase amount.

Around December 26, 2012, the Defendant received, respectively, a false tax invoice from D, stating that he/she was supplied with goods or services equivalent to KRW 420,000,000,000,000 of the supply value, without being supplied with goods or services from D, and from around that time to June 26, 2013, a false tax invoice was issued in the aggregate amount of KRW 1,737,101,310 of the supply value, as described in the attached list of crimes in the foregoing manner.

Accordingly, the Defendant received a false purchase tax invoice without being supplied with goods or services.

Summary of Evidence

1. Defendant's legal statement;

1. The protocol of examination of E;

1. Application of Acts and subordinate statutes on accusation and electronic tax invoices;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act and the choice of imprisonment with prison labor concerning the crime;

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 on the suspended execution (Article 62 (1) of the Criminal Act (Calculation of the total amount of false tax invoices is large, half, or half, non-electric power of the

1. Social service order under Article 62-2 of the Criminal Act;