A defendant shall be punished by imprisonment for six months.

except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

On April 5, 2018, the Defendant was sentenced to a total of two years of imprisonment for a crime of fraud at the Daegu District Court (2017dan2264, etc.) and the judgment became final and conclusive on July 20, 2018.

At the time of residence, the Defendant engaged in construction machinery rental business with the trade name “C” and the trade name “E” from Gyeongbuk-gun, Gyeongbuk-gun.

No one shall issue a tax invoice under the Value-Added Tax Act without supplying goods or services.

Nevertheless, on October 31, 2014, the Defendant issued a false tax invoice stating that the supply price of goods or services was 156 times in total, in spite of the fact that C had not been supplied with goods or services, as if C had not been supplied with goods or services, the supply price was 10,636,364 won as if C had been supplied with goods or services. As indicated in the attached list of crimes, the Defendant issued a false tax invoice stating that the supply price was 1,63,481,364 won in total, even though the supply price was not completed until July 31, 2016 as indicated in the attached list of crimes.

Summary of Evidence

1. Defendant's legal statement;

1. The police statement concerning G;

1. Police answers to H;

1. Written accusation by the director of the Kimcheon Tax Office, the circumstances leading up to crimes and written opinions of disposition, the name of a uniform after the investigation, and the details of entry and withdrawal transactions;

1. Investigation report (Attachment of List of Crimes), list of crimes and false tax invoices, investigation report (for each category of business in the list of crimes, the line of date, and the classification and binding by company);

1. Previous convictions in judgment: Application of Acts and subordinate statutes to investigation reports (Attachment of written judgments);

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act and the choice of punishment concerning the facts constituting the crime, and the selection of imprisonment;

1. The latter part of Article 37 and Article 39 (1) of the Criminal Act concerning concurrent crimes;

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

1. The suspended sentence under Article 62(1) of the Criminal Act is an unfavorable circumstance to the Defendant, such as the following: (a) the number of reasons for sentencing under Article 62(1) of the Criminal Act is not much specified; (b) the interview and funeral of the Criminal Act; and

On the other hand, the defendant.