A defendant shall be punished by imprisonment for four 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 operates C Co., Ltd. which is engaged in construction business, etc. in Gyeyang-gu B or 704 of Goyang-gu.

On December 5, 2016, the Defendant issued a tax invoice stating “71,000,000 won” and “71,000,000 won” each of the supply values, despite that the Defendant did not supply goods or services to E at the above company office as D’s representative.

Summary of Evidence

1. Statement by the defendant in court;

1. A report on completion of investigation into tax offenses;

1. Two copies of the tax invoice;

1. Application of the Acts and subordinate statutes on the written accusation;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act and the choice of imprisonment with prison labor for the crime;

1. The former part of Article 37 of the Criminal Act and Article 38 (1) 2 of the same Act concerning the aggravation of concurrent crimes;

1. Article 62 (1) of the Criminal Act on the suspended execution;

1. Application of sentencing guidelines for sentencing under Article 62-2 of the Social Service Order Criminal Act / [the scope of recommendations] general tax invoices, etc. / [one month to ten months] of mitigation area (a person with a special mitigation area] / the decision of sentence in a case where there is no purpose of evading taxes or there is no result of tax evasion: one year of suspended execution in April; one year of social service, and 40 hours of crime in this case needs to be strictly punished as a serious crime that interferes with the national legitimate exercise of the right to collect taxes and damages the tax justice.

However, the defendant reflects his fault in depth, and does not have the same kind of criminal record.

It does not seem that the defendant had the purpose of tax evasion.

In addition, taking into account the circumstances surrounding the instant crime, the number of tax invoices issued falsely without real transactions, the size of the supply value stated in the relevant tax invoice, the age, sex, living environment and the circumstances after the commission of the instant crime, and the various circumstances that form the conditions for sentencing specified in the record and the changed theories, and the types of recommendations according to the sentencing guidelines, the punishment as ordered shall be determined.