A defendant shall be punished by imprisonment for a period of four months and a fine of three million won.

However, for a period of one year from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendant is a person who operates a “D gas station” located in Seosan-si.

Any person who fails to supply goods or services shall not issue any tax invoice under the added-value-added tax-related Acts, and shall not submit to the Government a list of total tax invoices by seller on a false basis.

Nevertheless, on January 30, 2013, the Defendant issued one copy of the tax invoice consisting of 147,272,727 of the supply price, regardless of the fact that the Defendant supplied the oil to the gas station E in fact at the gas station around January 30, 2013, and the same year.

7. Around 24. 251, as discussed in the 6th Dosan-si, 251 Dosan-si, when filing a final return of value-added tax, the said tax office entered a false list of accounts statement of 147,272,727 won, which is the above content, and submitted it to the said tax office.

Summary of Evidence

1. Statement by the defendant in court;

1. Each letter of answer by F and G;

1. A copy of a tax invoice, an value-added tax return, etc.;

1. Application of the Acts and subordinate statutes on the written accusation;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting an offense, Article 10(3)1 of the Punishment of Tax Evaders Act (the issuance of false tax invoices), Article 10(3)3 of the Punishment of Tax Evaders Act (the submission of a list of total tax invoices by false seller) and Article 10(3)3 of the Punishment of Tax Evaders Act, and Article 10(5) of the Punishment of Tax Evaders Act concurrently with imprisonment;

1. For the punishment of aggravated concurrent crimes: The former part of Article 37, Article 38 (1) 2, and Article 50 of the Criminal Act: Article 20 of the Punishment of Tax Evaders Act, and the former part of Article 37 of the Criminal Act;

1. As to the suspension of execution of imprisonment: Article 62 (1) of the Criminal Act;

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

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

1. Circumstances unfavorable to the reasons for sentencing under Article 334(1) of the Criminal Procedure Act: A criminal who disturbs national tax order and damages tax justice; and circumstances favorable to the fact that he/she was fully unable to pay determined and determined taxes on this case: The defendant was found to be erroneous, and there is no previous conviction or fine.