A defendant shall be punished by imprisonment for one year.

However, 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

From March 1, 2006, the Defendant is a person who operated the “C” as a broker of the Do and retail business of the soft-gu Seoul Metropolitan City.

1. No person who is obliged to prepare and issue a tax invoice under the Value-Added Tax Act shall issue such tax invoice;

Nevertheless, around July 2014, the Defendant supplied beverages to Dat E and did not issue a tax invoice from Dat E’s office located in Geumcheon-gu Seoul Metropolitan City, Seoul Metropolitan City around July 2014, and the Defendant supplied goods and services equivalent to KRW 3,057,213,883 to 425 business partners from around that time to December 31, 2017, as stated in attached Table 1 of Crimes List 1.

2. No person who issues a false tax invoice shall issue any tax invoice without supplying any goods or services;

Nevertheless, on June 30, 2017, the Defendant issued a false tax invoice of KRW 22,737,272 from July 31, 2014 to December 27, 2017, in total, 276, as indicated in the separate sheet 2,910,676,318, as shown in the separate sheet 2, as shown in the separate sheet 2, from July 31, 2014 to December 27, 2017, even though the Defendant did not supply goods to F Co., Ltd. with the F Co., Ltd., even though he did not supply the goods to F Co., Ltd.,

Summary of Evidence

1. Defendant's legal statement;

1. Application of an accusation, a report on investigation into value-added tax, and statutes on respective electronic tax invoices;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (1) 1 of the Punishment of Tax Evaders Act (the issuance of tax invoices), Article 10 (3) 1 of the Punishment of Tax Evaders Act (the issuance of false tax invoices), and the selection of imprisonment with labor for each crime;

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

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

1. The reason for sentencing under Article 62-2 of the Criminal Act is the same.