A defendant shall be punished by imprisonment for six months.

However, the execution of punishment 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 a Do retail business with the trade name "C" in Jongno-gu Seoul Metropolitan Government B market A. 2152.

1. No person who violates the Punishment of Tax Evaders Act due to the issuance of false tax invoices shall issue tax invoices without supplying goods or services;

On June 5, 2014, the Defendant issued a false tax invoice as if he were to supply the goods or services equivalent to KRW 84,478,00 of the supply price to D, even though there was no fact that the Defendant supplied the goods or services equivalent to KRW 84,478,00, from that time to June 29, 2015, as shown in the list of crimes in the separate sheet, as if he supplied the supply price of KRW 630,526,676 of the supply price, respectively.

2. No person who violates the Punishment of Tax Evaders Act due to the submission of a list of total tax invoices by customer by false entry, shall submit a false list of total tax invoices by customer, without supplying goods or services;

On January 22, 2015, the Defendant, at the C office, entered the total sum of KRW 220,977,000 in the supply price in the D, and submitted it to the affiliated tax office, which is the affiliated tax office, as if the Defendant had not supplied the fibers in spite of the fact that the fibers were supplied in D during the second taxable period of February 2, 2014.

Summary of Evidence

1. Statement by the defendant in court;

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

1. Punishment provisions of the Punishment of Tax Evaders Act: Article 10 (3) 1 and 3 (Determination of Imprisonment with prison labor);

1. Articles 37 and 38 of the Criminal Act to increase concurrent crimes;

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

1. Social service work: 62-2 of the Criminal Act;