1. The defendant shall be punished by imprisonment for eight months;

2.Provided, That the execution of the above sentence shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

In Busan Shipping Daegu, the Defendant is a person who engages in the business of re-sale and lease of the temporary installation for the installation of a non-building sub-contractor in the name of "D" in the name of "D."

No tax invoice under tax-related Acts shall be issued or received without supplying or receiving goods or services.

On July 31, 2015, the Defendant issued an invoice of tax amounting to KRW 1,131,716,000 in total without supplying goods or services, as shown in the list of crimes in the attached Table, to March 31, 2016, including issuing one copy of the tax invoice stating as if he/she supplied goods or services equivalent to KRW 15,750,00 in value of supply, although the Defendant did not supply goods or services to the representative F.

Summary of Evidence

1. Statement by the defendant in court;

1. Application of Acts and subordinate statutes to a written accusation and a tax invoice 76 copies;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act concerning the crime;

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. Article 62 (1) of the Criminal Act ( normal circumstances such as the fact that the defendant has no criminal record for the same kind of offense and the defendant has committed a mistake);

1. Protective observation and community service order under Article 62-2 of the Criminal Act;