A defendant shall be punished by imprisonment for not more than ten months.

Punishment of the crime

1. On March 24, 2016, the Defendant: (a) prepared and issued a false tax invoice as if he were supplied, even though he did not supply stones, etc. equivalent to KRW 28,500,000 to the non-stock company Non-Franam.

In addition, from that time to July 11, 2016, the Defendant issued 39 copies of false tax invoices equivalent to the total amount of KRW 1,919,690,000, as shown in the list of crimes in the attached Table.

2. On July 25, 2016, the Defendant submitted a list of total tax invoices by false selling places, at the Incheon tax office located in the 75-ro of Eup/Myeon, prior to the Gyeonggi-do in Gyeonggi-do. In fact, the Defendant submitted a list of total tax invoices by false selling places, stating the total sum of total tax invoices by false selling places, as if the Defendant issued false tax invoices, such as the preceding paragraph, and subsequently supplied normal supply.

Summary of Evidence

1. Statement by the defendant in court;

1. Report on termination of trading order;

1. Application of Acts and subordinate statutes to a list of total tax invoices by customer and tax invoices by customer;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act (the issuance of false tax invoices) concerning the crime, and Article 10 (1) 2 of the Punishment of Tax Evaders Act (the submission of a list of total tax invoices by false address) of the Punishment of Tax Evaders Act;

1. Selection of imprisonment with prison labor chosen;

1. The grounds for sentencing under the former part of Article 37, Article 38(1)2, and Article 50 of the Criminal Act for the aggravation of concurrent crimes [the scope of recommendations] Article 1 type (3 billion won or less) (10 months or 1 year or 2 months) of the aggravation area (10 months or 1 year or 2 months), which continuously and repeatedly engages in a crime for profit-making purposes / [the (1 type)] the scope of the above recommendation / the scope of the above recommendation / the fraudulent issuance and report amount exceeding 1.9 billion won, the fact that the false issuance and report amount in this case exceeds 1.9 billion won, the defendant's power, and all the conditions for sentencing including the circumstances after the crime are considered as a whole.