A defendant shall be punished by imprisonment for not less than eight months.

However, the execution of the above punishment shall be suspended for two years from the date of the final judgment.

Punishment of the crime

From February 15, 2015, the Defendant operated a “D” business entity that operates a business service business, etc. in the 1st floor C 101 in Gyeonggi-gu, Gyeonggi-do.

No one shall issue a tax invoice under the Value-Added Tax Act without being supplied with goods or services.

Around February 28, 2015, the Defendant issued a false tax invoice stating “A” (name A), “A”, “E (representativeF), “A”, “846,00 won”, although the Defendant did not supply goods or services to E Co., Ltd. at the above D office.

In addition, from February 28, 2015 to December 31, 2015, the Defendant issued 11 copies of a false tax invoice equivalent to 1.44,420,000 won of the total value of supply in the same manner at the same place as indicated in the annexed crime list in the same manner.

Summary of Evidence

1. Defendant's legal statement;

1. Each protocol concerning the examination of the accused by the prosecution;

1. The prosecutor's statement concerning the F;

1. Each police statement related to G and H;

1. Details of entry into tax invoices, details of business accounts, details of issuance of tax invoices, corporate register (E), details of issuance of tax invoices, details of deposit transactions, details of past transactions, tax invoices, 11 copies of tax invoices, requests for provision of financial transaction information, A agricultural account (transaction), E-enterprise bank account details, CIF data, and I agricultural bank account details;

1. Each investigation report (with respect to the supply of services in the J, listening to K telephone statements and confirmation of the amount obtained by deceitation of suspects) legislation shall apply;

1. The provision of Article 10 (3) 1 of the Punishment of Tax Evaders Act and the selection of imprisonment with labor concerning the crime;

1. Of concurrent crimes, the former part of Article 37, Article 38 (1) 2, and the proviso of Article 50 and Article 42 of the Criminal Act;

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

1. The reason for sentencing under Article 62-2 of the Criminal Act on Probation and Social Service Order [the scope of recommendation] of the general tax invoice, etc. is the basic area (6 to 1 year) of category 1 (the amount less than 3 billion won) (6 to 1 year).