A defendant shall be punished by imprisonment for one year.

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

1. The Defendant violated the Punishment of Tax Evaders Act: (a) from February 2002, the Defendant operated a general cargo transport business under the trade name “D” in Daegu-gu, Daegu-gu, Seoul-gu.

On January 31, 2010, the Defendant issued a false tax invoice as if he provided cargo transport services worth KRW 5,00,000 to E, although the Defendant did not provide cargo transport services to E.

The Defendant, including that, from that time until June 30, 2014, issued each false tax invoice equivalent to KRW 1,455,520,000 in total of supply values as indicated in the attached Table 1.

2. On January 31, 2010, the Defendant forged a tax invoice in the name of G Company H, which is a private document on rights and obligations, by arbitrarily sealing the H seal prepared in advance on the name side of the above H, and forging a tax invoice in the name of G Company H, which is a private document on the rights and obligations, with the purpose of exercising the registration number column of the supplier supplier of the tax invoice.

The Defendant, including that, from that time until June 30, 2014, forged the tax invoice under the name of G Company H, which is a private document on rights and obligations, as shown in the attached Table 2.

3. The Defendant: (a) issued a forged tax invoice from January 31, 2010 to June 30, 2014 to E, etc. who knew of the forgery as described in the attached Table 2, as if it were genuinely formed; and (b) exercised the tax invoice.

Summary of Evidence

1. Defendant's legal statement;

1. He/she shall make a statement of suspicion of committing the H;

1. Each investigation report (the filing of false tax invoices, telephone communications with I for staff members of the Daegu Tax Office);

1. Application of Acts and subordinate statutes to each accusation, the details of issuance of each D processed Tax Invoice, the circumstances of each tax offense and treatment opinion, investigation documents, each list of total tax invoices by customer, copies of each tax invoice, and the report on completion of investigation

1. Relevant Articles of the Act and punishment concerning the facts constituting the crime;