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

Punishment of the crime

[criminal records] On April 11, 2014, the Defendant was sentenced to one year of imprisonment due to the alteration of official documents by the Incheon District Court, and completed the execution of the above sentence on June 1, 2014 at the Incheon Detention Center.

[Criminal facts] Defendant A is a person who actually operates the Dispute Resolution Co., Ltd. in Dong-gu Incheon Metropolitan City.

1. On July 7, 2016, the Defendant received a false tax invoice: (a) the Defendant was issued a tax invoice stating as if he was supplied with goods or services in an amount equivalent to KRW 118,000,000 for the supply price of the goods or services in spite of the fact that he had not received the goods or services from E (State) and was issued a total of KRW 18,006,180,000 for the tax invoice without supplying the goods or services, as shown in the list of crimes in the attached Table, from that time to December 28, 2016.

2. Issuance of false tax invoice;

A. On December 27, 2016, the Defendant issued a tax invoice stating as if he/she supplied goods or services equivalent to KRW 120,400,000 in the supply price, even though he/she did not supply goods or services to the State F.

B. On December 30, 2016, the Defendant issued a tax invoice stating as if he were to supply goods or services equivalent to KRW 55,000,000 in the supply price, although there was no fact that goods or services were supplied to (ju)G at the D office.

Summary of Evidence

1. Partial statement of the defendant;

1. Each legal statement of the witness H and I;

1. Each police statement made to H and J;

1. A written accusation, a supplementary statement of value assessment, a written confirmation of the fact of transaction, a copy of a car transfer certificate, 21 copy of a car transfer certificate, a copy of the zero tax rate electronic tax invoice, a copy of the ledger of automobile registration, reference materials of the ledger of automobile registration, transaction details, one copy of the zero tax rate electronic tax invoice, one copy of the automobile transfer certificate, five copies of the automobile registration ledger, one copy of the automobile transfer certificate, one copy of the automobile transfer certificate, one of the written answer of confirmation of transaction, one of the car transfer certificate, four copies of the car transfer certificate, and two copies of the zero tax invoice;