A defendant shall be punished by imprisonment with prison labor for up to six months.

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

From July 18, 2011 to January 9, 2015, the Defendant operated “C” in Seo-gu Incheon, Seo-gu, Incheon, and actually operated “F” in the name of “F” from March 11, 2013 to December 31, 2016.

No person shall issue or receive an invoice under the Income Tax Act or the Corporate Tax Act without supplying or receiving goods or services, and shall submit a false list of invoices by seller or seller.

1. On July 30, 2015, the Defendant was issued a false statement of the total supply amounting to KRW 450,308,000, from that time on nine occasions, including the receipt of an invoice stating as if he/she received goods or services equivalent to the total supply value of KRW 58,650,00,00, even though he/she had not received goods or services from the Republic of Korea at the above “F office” office, by the same method as on December 25, 2015.

2. On February 3, 2015, the Defendant, at the office of the above “C”, submitted to the Government a sum table of invoices by seller, which is equivalent to KRW 125,305,00,00, written as if he were supplied goods or services in total, even though he had not received goods or services from the new goods of the said “C” office, and submitted to the Government a sum table of invoices by seller, which is equivalent to KRW 1,382,093,00, in the same manner as on January 25, 2016, from that time, in the same manner as on June 25, 2016.

Summary of Evidence

1. Statement by the defendant in court;

1. A copy of each invoice;

1. Application of Acts and subordinate statutes on the list of total tax invoices;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 2 of the Punishment of Tax Evaders Act (the receipt of false invoices, the selection of imprisonment with labor), and Article 10 (3) 4 of the Punishment of Tax Evaders Act (the submission of a sum table of invoices by false seller, and the selection of imprisonment with labor) concerning the crime;

1. The former part of Article 37 of the Criminal Code, Article 38 Section 1 of the Criminal Code, which increases concurrent crimes.