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

(b) lend its name in order to submit a total of 1,435,570,439 won;

As a result, the Defendant issued a processing tax invoice and tax invoice under the name of C, E, and G, and assisted the non-resident to submit a false statement-based invoice to the Government. The Defendant lent the business registration certificate, passbook, and check card to the Government, and assisted the non-resident to issue a false statement-based tax invoice, to issue a false statement-based tax invoice, and to submit a false statement-based tax invoice, and to submit a false statement-based invoice.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. A list of accounts of separate tax accounts by customer (Evidence 7, 10, 13, 16, 19, 22 of the evidence list);

1. C A final return of value-added tax and a sum table of accounts of separate tax by customer;

1. Account transactions;

1. Application of Acts and subordinate statutes to report on investigation (Submission of details of account transactions under suspect's name);

1. Article 10(3)1 of the Punishment of Tax Evaders Act, Article 32(1)3 of the Criminal Act (a) of the Punishment of Tax Evaders Act (a crime committed by aiding and abetting the issuance of a tax invoice without real transactions), Article 10(3)3 of the Punishment of Tax Evaders Act, Article 32(1) of the Criminal Act (a crime aiding and abetting the submission of a list of the total tax invoices by entry places in falsehood), Article 10(1)1 of the Punishment of Tax Evaders Act, Article 32(1) of the Criminal Act (a) of the Punishment of Tax Evaders Act, Article 32(1) of the Criminal Act (a crime aiding and abetting the issuance of false entry statements), each sentence of imprisonment with labor;

1. Article 32(2) of the Criminal Act mitigated for aiding and abetting, and Article 55(1)3 of the same Act

1. The reason for sentencing under the former part of Article 37, Article 38(1)2, and Article 50 of the Criminal Code aggravated concurrent crimes * The reason for sentencing under Article 38(1)2 and Article 50 of the Criminal Code * The reason for sentencing : The issuance of a large number of actual transaction tax invoices and the submission of a list of the tax invoices on false entries; the fact that the supply price is high; and the fact that the profits acquired by the defendant as a result of the above aiding and abetting act are larger than KRW 100 million when the defendant makes a statement at the prosecutor's office: it is against the good condition that the defendant does not have the same criminal record, and all of the sentencing conditions such as the defendant's age, sex, environment, motive, means