A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

Punishment of the crime

From July 27, 2009 to March 19, 2015, the Defendant operated C, an exporter, a waste wholesale and an exporter, in the Southern-gu, Nam-gu, Seoul.

No person shall deliver or receive a tax invoice without supplying the goods or services as prescribed by the Value-Added Tax Act.

Nevertheless, the Defendant, at the C office on September 28, 2012, received a false tax invoice of KRW 342,685,000, total purchase of KRW 342,880,000 from D over 10 times, as indicated in the attached crime list, as if C were to receive goods or services equivalent to KRW 50,40,00 from D, even though there was no supply of goods or services, and around that time, from around September 30, 2014, the Defendant received a false tax invoice of KRW 452,80,000, total purchase of KRW 452,80,000 from E, as indicated in the attached crime list.

As a result, the Defendant received a false tax invoice of KRW 795,565,000 in total purchased over 22 occasions.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Application of Acts and subordinate statutes to each copy of tax invoice;

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

1. From among concurrent crimes, the former part of Article 37, Article 38 (1) 2, and Article 50 of the Criminal Act (an aggravated punishment for concurrent crimes prescribed in the Punishment of Tax Evaders Act, No. 13 in the table of crimes in the annexed Form No. 13 with the largest penalty);

1. Where the reason for sentencing under Article 62(1) of the Criminal Act (amended by Presidential Decree No. 1000,000,000 won), such as the receipt of a false tax invoice (amended by Presidential Decree No. 200,000,000 won or less), is the field of special mitigation (one month or month of imprisonment or ten months of imprisonment), and where the actual amount of profit is minor, where there is no purpose of tax evasion or any result of tax evasion has not occurred. [Pronouncement decision] Unfavorable circumstances: (a) the instant crime has been committed over two years; (b) the total amount of false purchase tax invoices received by the Defendant is larger than KRW 80,00,00,00,