A defendant shall be punished by imprisonment for four months.

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

Punishment of the crime

The defendant is the chief director of the C Union located in the Dong-gu Seoul Metropolitan City, Manyang-si B.

No tax invoice under tax-related Acts shall be issued or received without supplying or receiving goods or services.

1. On September 30, 2017, the Defendant received a false tax invoice, and the fact was issued a copy of the electronic tax invoice, stating as if he received goods or services equivalent to KRW 580,000,000 in the supply price, even though he did not receive goods or services from the KCAD, even though he did not receive the goods or services from the KCAD.

2. Around September 30, 2017, the Defendant issued a false tax invoice, which, although there was no fact that goods or services were supplied to the KAE, issued a copy of the electronic tax invoice stating as if the goods or services were supplied in an amount equivalent to KRW 590 million in the supply price.

Summary of Evidence

1. Statement by the defendant in court;

1. An electronic tax invoice submitted by the complainant;

1. Investigation report (representativeF telephone conversations of E Co., Ltd.) and investigation report (phone conversation of D representative G telephone);

1. Application of the Acts and subordinate statutes on the written accusation;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 1 (Issuance and Receipt of False Tax Invoice) of the Punishment of Tax Evaders Act and the choice of imprisonment with prison labor for each crime;

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. The decision of a sentence shall be sentenced in cases where the reason for sentencing under Article 62(1) of the Criminal Act applies [the scope of recommendation] of the sentencing guidelines under Article 62(1) of the suspended sentence [the scope of recommendation] general tax invoices are received, etc. (within 3 billion won)] of the mitigated area (one month to October) [the person with a special mitigation] or where there is no purpose of evading the tax or there is no result of tax evasion: the crime of this case for one year of the suspended sentence of four months requires strict punishment as a serious crime that impedes the exercise of the State's legitimate right to collect the tax and damages the tax justice.

When the defendant operates the C Union, he/she issues tax invoices without real transactions.