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

except that 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 operates (State)C established for the purpose of running soil and sand construction business, etc., which is a soil and sand disposal company.

1. On January 10, 2014, the Defendant issued one electronic tax invoice, stating false information in the column of supplier of the electronic tax invoice, such as “B Company”, “(E)E”, “45,000,000”, and “transport disposal cost” in the column of the list, although there was no fact that the fact was supplying goods or services to the (ju) E, in the supplier column of the electronic tax invoice, the Defendant issued one copy of the electronic tax invoice.

From that time until June 30, 2017, the Defendant issued 57 copies of tax invoices equivalent to the total value of 2,610,469,120 won, respectively, on 57 occasions, as shown in the attached list of crimes.

2. Around July 25, 2014, the Defendant submitted a list of total tax invoices by customer to the said B Company’s office. Around July 25, 2014, the Defendant, even though having not supplied goods or services to the said B Company’s office, submitted a false list of total tax invoices by customer to the said B Company’s office, on 12 occasions, as if he/she supplied goods or services to the said Section (State).

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Supplementary protocol;

1. A list of total tax invoices by customer;

1. Application of each electronic tax invoice statute;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter the same shall apply) (the issuance of a false tax invoice, each choice of imprisonment with labor), Article 10 (3) 3 of the former Punishment of Tax Evaders Act (the submission of a false tax invoice by customer, each of the submission of a false tax invoice by customer, and choice of each imprisonment with labor);

1. The former part of Article 37 of the Criminal Act, Articles 38 (1) 2 and 50 of the same Act to increase concurrent crimes;

1. Grounds for sentencing under Article 62 (1) of the Criminal Act;

1. Scope of applicable sentences under law: Imprisonment with prison labor for one to four years;

2. The sentencing criteria shall be based on; and