A defendant shall be punished by imprisonment for six months.

However, the execution of the above sentence shall be suspended 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 has operated a leather wholesaler with the trade name of two weeks B.

No one shall issue or receive tax invoices without supplying goods or services pursuant to the provisions of the Value-Added Tax Act.

Nevertheless, the Defendant issued a false tax invoice as indicated in the list of crimes in the attached Table, including the issuance of one copy of the false tax invoice, as if C had not supplied goods or services equivalent to KRW 301,387,790, in total, to the KTEX, from January 1, 201 to December 31, 2012, and as if C had not supplied goods or services to the KTEX, the Defendant issued a false tax invoice as indicated in the list of crimes in the attached Table.

Summary of Evidence

1. A protocol concerning the suspect examination of the accused by the prosecution;

1. A written accusation;

1. A report on termination of investigation related to trading order;

1. Application of statutes, such as a value-added tax return;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) 1 of the Punishment of Tax Evaders Act (elective of imprisonment);

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

1. Article 62 (1) of the Criminal Act on the stay of execution (see, e.g., Article 62 (1) of the Criminal Act (the first offender who has no record of criminal punishment; there is no purpose of tax evasion; tax invoices issued falsely and the number of counterpart enterprises);