A defendant shall be punished by imprisonment for six months.

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

The defendant is the representative of the Bank of Korea, which is established for the purpose of the interior business.

No person shall issue or receive tax invoices under tax-related Acts without supplying or receiving goods or services.

On December 1, 2014, the Defendant issued a false tax invoice amounting to KRW 1,49,99,99,999 in total three times from that time until December 23, 2014, including the issuance of the tax invoice of KRW 818,181,818 in the supply price as if the company supplied goods or services to the Dispute Resolution Co., Ltd., notwithstanding the fact that the company supplied goods or services to the Dispute Resolution Co., Ltd., by the same method, from that time until December 23, 2014.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. Application of Acts and subordinate statutes on reports on termination of additional value-added tax investigations, written contracts, and financial transaction details;

1. Punishment of a tax offense under Article 10 (3) 1 of the Punishment of Tax Evaders Act and selection of imprisonment with prison labor;

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

1. The scope of punishment by law: Imprisonment with prison labor for one month and four years and six months;

2. Application of the sentencing criteria;

(a) Determination of type: Type 1 (less than 3 billion won) of the

(b) the territory of recommendations and the scope of sentence of recommendations: Basic territory, imprisonment with prison labor for six months and one year; and

3. The issuance of a false tax invoice for the determination of a sentence is required to assist not only the person himself but also other enterprisers in tax evasion and to severely punish the criminal act that damages sound and transparent tax order.

In particular, the responsibility of the defendant for the total amount of the tax invoice supplied or received by the defendant is not less than 1.5 billion won.

However, it is difficult to regard the defendant as a planned and malicious crime of tax evasion.