A defendant shall be punished by imprisonment for four months.

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

Punishment of the crime

The Defendant is a person who operates the individual entrepreneur (E) of the trade name “D” in Jongno-gu Seoul Metropolitan Government B building C.

1. On July 10, 2017, the Defendant violated the Punishment of Tax Evaders Act with respect to the issuance of false tax invoices issued sales tax invoices worth KRW 610,00,00 as if the Defendant supplied them to H (I) operated by the Defendant, even though the “D” operated by the Defendant was not supplied with heavy cellphones to the Defendant’s male-gu G, and issued false sales tax invoices worth KRW 516,41,200, in total of supply value over ten times from that time until December 27, 2017, as shown in the list of crimes in the attached Table.

2. On June 27, 2017, the Defendant violated the Punishment of Tax Evaders Act regarding the receipt of false tax invoices: (a) although there was no fact that he/she was supplied with a heavy portable telephone device equivalent to KRW 14,525,00 from the above H at the same place as that of paragraph (1) of the same Article, as if he/she was supplied with such device, he/she was issued a false purchase tax invoice by the said G; and (b) was issued a false purchase tax invoice equivalent to KRW 15,200,000 in the same manner as on June

Summary of Evidence

1. Application of Acts and subordinate statutes to the list of electronic tax invoices, electronic tax invoices, and investigation report on the application for business registration (Evidence Nos. 10) by accused’s statutory statement;

1. Article 37 of the Criminal Act among concurrent crimes under Article 10(3)1 of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018); Articles 38(1)2 and 50 of the Criminal Act (amended by Act No. 16108, Dec. 31, 201);

1. Suspension of execution under Article 62 (1) of the Criminal Act (a favorable circumstances shall be considered, such as the confession of a crime and the punishment of a fine on one occasion around 2003; the fact that there is no particular criminal record; and the fact that the actual profit acquired by the crime of this case seems to be almost nonexistent);