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 this judgment becomes final and conclusive.

Punishment of the crime

The Defendant is a person who operated plastic processing company with the trade name “C” from around November 8, 2011 to May 31, 2016.

1. On January 9, 2015, the Defendant issued a false tax invoice in the above C, and the fact issued seven copies of the tax invoice, which, even though it supplied goods or services equivalent to KRW 6,178,000 of the supply price D, issued as if it supplied goods or services equivalent to KRW 38,70,000, as shown in the separate sheet of crime (1) from that to May 31, 2016, including the issuance of one tax invoice stating as if it supplied goods or services equivalent to KRW 38,70,00 of the supply price, as shown in the separate sheet of crime (1).

On September 22, 2014, the Defendant issued 27 copies of tax invoices equivalent to KRW 462,72,350 in total without supplying goods or services to four companies, such as F, G, H, I, etc., as shown in the separate sheet of crime (2) from that to May 31, 2016, although the Defendant did not supply goods or services to F, the Defendant issued a tax invoice of KRW 13,901,220 in total, without supplying goods or services.

Accordingly, the Defendant issued 7 tax invoices in a way that the sum of supply values of KRW 178,070,847 by stating false tax invoices, and issued 27 tax invoices equivalent to the sum of supply values without supplying goods or services.

2. On January 26, 2015, the Defendant submitted a false list of total tax invoices by customer who falsely entered that he/she supplied goods or services equivalent to KRW 86,171,220 in total, even though he/she did not supply goods or services to the tax office having jurisdiction over the relevant tax office using home-based (www.homeax.go.go.) which is a computer network of the National Tax Service.

Accordingly, the Defendant submitted to the competent tax office a list of total tax invoices by customer, which is equivalent to 86,171,220 won in total of supply values, with false entries.

b)a summary of the evidence;