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

However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendant was engaged in drug wholesale and retail business with the trade name “C” in Seoul Special Metropolitan City, Nowon-gu.

person is a person.

1. On January 31, 2013, the Defendant issued a false tax invoice to the above C Office with the tax invoice of KRW 76,573,898, which is written as if he/she supplied a medicine equivalent to KRW 76,573,898 to D (State) and delivered a copy of the tax invoice of KRW 2,352,159,936 as shown in the attached list of crimes (1) to E, a representative of the said D (State), although there is no fact that he/she supplied goods or services under the added-value Tax Act.

2. The Defendant, on January 2, 2013, did not issue a tax invoice equivalent to KRW 2,352,159,850 of the supply price as shown in the attached Form C, even though he/she supplied the said C office with approximately KRW 98,636 of the supply price of 98,636 to F Pharmacies at “F pharmacy”, and the Defendant did not issue a tax invoice equivalent to KRW 2,352,159,850 of the supply price as listed in the attached Table C, such as the former C.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. Statement of the police statement related to G;

1. Written statements of H, I, J, K and E;

1. Investigation report (A) (Attachment to a detailed statement of account transactions in the name of a company bank);

1. Application of Acts and subordinate statutes concerning false electronic tax invoices;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting an offense, Article 10(1)1 of the Punishment of Tax Evaders Act (a point where each tax invoice is not issued), Article 10(3)1 of the Punishment of Tax Evaders Act (a point where each tax invoice is issued), and each choice of imprisonment with prison labor;

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. Grounds for sentencing under Article 62 (1) of the Criminal Act;

1. Scope of applicable sentences under law: One month to four years of imprisonment;

2. The case is that there is a crime of violation of the Punishment of Tax Evaders due to failure to issue tax invoices for which the sentencing guidelines are not set, since the scope of the recommended punishment [the scope of the recommended punishment] according to the sentencing guidelines [the scope of the recommended punishment] general false tax invoices, etc. (the amount of less than 3 billion won) basic area (6 months to 1 year) (no special sentencing person] is set.