A defendant shall be punished by imprisonment for six months and a fine of five million won.

In case where the defendant does not pay the above fine, the court shall decide on 100.

Punishment of the crime

Defendant

A is the representative director of F Co., Ltd. in Namdong-gu Incheon Metropolitan City, and the upper defendant G is the representative of the I Co., Ltd. in Yeonsu-gu Incheon Metropolitan City H building 1005.

1. On January 26, 2015, the Defendant was issued a tax invoice stating as if he were supplied with goods or services equivalent to one billion won in the supply price, even though the Defendant had not received goods or services from the F Office of the F Office of the said Incorporated Company, and the fact was not by the I Incorporated Company.

2. On April 25, 2015, the Defendant submitted to the Government a list of total tax invoices, stating as if the supply value was supplied with goods or services equivalent to one billion won, even though there was no fact that the Defendant was supplied with goods or services from an I stock company.

Summary of Evidence

1. Each police interrogation protocol of the accused and G;

1. Application of Acts and subordinate statutes to an accusation, a report on the results of an investigation, and a criminal investigation report (verification of details of issuance of a counterpart tax invoice);

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime, Article 10 (3) 3 of the Punishment of Tax Evaders Act (including submission of a false list of tax invoices by customer), Article 10 (3) 1 of the Punishment of Tax Evaders Act ( receipt of false tax invoices), and the concurrent imposition of imprisonment and fines (Article 10 (5) of the Punishment of Tax Evaders

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act;

1. Articles 70 (1) and 69 (2) of the Criminal Act for the detention of a workhouse;

1. Article 62 (1) of the Criminal Act;

1. Reasons for sentencing under Article 334(1) of the Criminal Procedure Act of the provisional payment order [decision of types] for the sentencing of Article 334(1) of the Criminal Procedure Act (amended by Act No. 3 billion won) (decision of the recommended area] basic area (decision of the recommended area] [decision of imprisonment six months to one year] (decision of the sentenced area] The crime of this case led by the defendant to attract investment by raising the sales of the I stock company.

However, this case's case, such as the filing of a revised return immediately after the crime was committed and the final and conclusive penalty tax amounting to KRW 20 million was paid.