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

From February 25, 2009 to February 14, 2018, the defendant operated "C" for the purpose of wholesale of construction materials and interior and interior works in Busan Seo-gu, Busan.

No one shall be issued or issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services.

Nevertheless, around January 1, 2016, the Defendant received 1 copy of the electronic tax invoice of KRW 100,000,000 in supply value, even though there was no fact that the Defendant was supplied with goods or services from “D” in the above C office, and received 1 copy of the electronic tax invoice of KRW 100,000,000 in supply value, around January 15, 2016, and around January 26, 2016, 1 copy of the electronic tax invoice of KRW 50,000 in supply value of KRW 50,00,000 in supply value, and around February 2, 2016, respectively.

Summary of Evidence

1. Defendant's legal statement;

1. Application of statutes to an accusation, a report on investigation into value-added tax, a supplementary protocol, a confirmation, an electronic tax invoice, and a statement prepared by reference E;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act and the choice of imprisonment with prison labor concerning the crime;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Article 62 (1) of the Criminal Act;

1. It shall be sentenced as ordered in consideration of all the sentencing conditions, including the sum of tax invoices unlawfully received by the defendant for sentencing under Article 62-2 of the Social Service Order Criminal Act (30 million won), the criminal records of the defendant (no other criminal records other than a fine of 200,000 won imposed due to a violation of the Labor Standards Act), the circumstances of the crime, and the amount of tax additionally collected according to the report on the completion of value-added tax investigation (55 million won), the defendant's age, environment, character and conduct, and circumstances after the