A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

Punishment of the crime

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

1. On December 27, 2012, the Defendant issued a false invoice of tax amounting to KRW 1,074,602,727 in total three times in two businesses, such as the previous sheet of crime (1) in the separate sheet of crimes, although the Defendant was the representative director of Seongdong-gu Seoul Metropolitan Government (State)E in the above company office, issued a false invoice of tax amounting to KRW 36,50,000 as if he supplied goods or services equivalent to the supply price, although there was no fact that he supplied goods or services to the information industry at the above company office.

2. On December 17, 2012, the Defendant received false tax invoices from three companies, including the receipt of tax invoices, as if he received goods or services equivalent to KRW 35,00,000 from Dota, even though there was no fact that he received goods or services from Dota, Inc. at the above office around December 17, 2012.

Summary of Evidence

1. Statement by the defendant in court;

1. Application of Acts and subordinate statutes governing tax invoices;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10(1)1 of the Punishment of Tax Evaders Act (the issuance of false tax invoices), Article 10(1)1 (the receipt of false tax invoices) of the Punishment of Tax Evaders Act (the receipt of false tax invoices) and the choice of imprisonment with labor for each crime;

1. Aggravation of concurrent crimes as provided for in the former part of Article 37, Article 38 (1) 2, and Article 50 of the Criminal Act (an aggravated punishment for concurrent crimes as provided for in paragraph (1) 3 of the same Article)

1. Reasons for sentencing under Article 62(1) of the Criminal Act (the conditions favorable to the following reasons for sentencing)

1. Scope of punishment: Imprisonment with prison labor for not less than one month but not more than four years and not more than six months;

2. The scope of the recommended punishment according to the sentencing guidelines [type determination], tax crimes, general tax invoices, etc., and one type (less than 3 billion won).