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

However, the execution of the above imprisonment shall be postponed for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

From November 1, 1998 to September 2016, the Defendant operated a literature mold manufacturing enterprise with the trade name “E” in Gwangju Dong-gu, Gwangju.

1. On February 28, 2015, the Defendant, at the E office, issued a tax invoice equivalent to KRW 40,000,000 for supply without supplying goods or services to the Jeju Construction Co., Ltd., and issued a tax invoice without supplying goods or services over 17 times in total, as shown in the list of crimes in attached Form (1).

2. On June 1, 2015, the Defendant related to the receipt of a tax invoice was issued with a tax invoice of KRW 40,000,000, in total, six times as shown in the attached Table Nos. 1 and 6, and was issued with a tax invoice of KRW 25,000,00,000, in the case of the E office by Dong-dong, Inc., a corporation received services equivalent to the supply price of KRW 40,00,00,00 from UN, as shown in the attached Table Nos. 1 and 6, and was issued with a tax invoice of KRW 4 times in total as listed in the attached Table No. 2-5, as shown in the attached Table No. 2-5.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police with regard to F;

1. Each electronic tax invoice;

1. A’s transaction details of the Gwangju Bank account (G) and the said account (2015) Acts and subordinate statutes shall apply;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (2) 1 of the Punishment of Tax Evaders Act (a receipt of a false statement of tax by a conspiracy, a choice of imprisonment, and a choice of punishment) concerning facts constituting an offense, and Article 10 (3) 1 of the Punishment of Tax Evaders Act (the issuance or receipt of the remaining tax invoice, and a choice of imprisonment);

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 on the suspended execution;

1. Reasons for sentencing under Article 62-2 of the Criminal Act of the community service order;

1. Application of the sentencing criteria;

(a) Class 1 (3 billion won or less) of Article 10(3)1 of the Punishment of Tax Evaders Act, such as recommendation [the scope of recommendation] for a violation of Article 10(3)1 of the Punishment of Tax Evaders Act, the receipt of a false tax invoice, etc.