A defendant shall be punished by imprisonment for not less than eight months.

Provided, That the execution of the above punishment shall be suspended for two years from the date this judgment became final.

Punishment of the crime

The defendant is the representative of C Co., Ltd. who conducts manufacturing business of crimes, etc. in Jung-gu Seoul Metropolitan Government.

1. On January 31, 2009, the Defendant who received false tax invoices, including one tax invoice with the purport that C was supplied with goods or services equivalent to KRW 27,272,728 of the supply value, even though C did not receive goods or services from D at an irregular place, from D, from January 31, 2009, from that time until December 31, 2009, even though it was not provided with goods or services.

1. It was issued 12 copies of tax invoices equivalent to the total value of 619,094,168 won, without being supplied with goods or airspace from D through 12 times, such as the entry in the list of crimes;

2. The Defendant issued a false entry tax invoice on April 30, 201, including one tax invoice amounting to KRW 12,400,000 from that time to October 10, 2012, even though C provided only goods or services equivalent to the supply price of KRW 442,857,143, the supply price of which is 11,957,143, which is entered falsely, to E, at the office of the above Co., Ltd., Ltd.’s (hereinafter referred to as the “Co., Ltd.”).

2. Over 34 times, 34 copies of tax invoices in which the total value of supply to E and F is false, in total, equivalent to 589,668,500 won, such as in the list of crimes.

Summary of Evidence

1. Defendant's legal statement;

1. Investigation report (report on attachment of a list of total tax invoices);

1. Each tax invoice and electronic tax invoice;

1. Application of Acts and subordinate statutes to written accusation;

1. Article 11-2 (4) 1 of the former Punishment of Tax Evaders Act (amended by Act No. 9346 of Jan. 30, 2009) (the receipt of a false tax invoice), Article 10 (1) 1 of the Punishment of Tax Evaders Act (the issuance of a false tax invoice) of the Punishment of Tax Evaders Act (the receipt of a false tax invoice), and the selection of imprisonment for each crime;

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

1. The period, frequency, scale, etc. of the instant crime with the reason for sentencing under Article 62(1) of the Criminal Act