A defendant shall be punished by imprisonment for not less than eight months.

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

Criminal facts

The Defendant is a person who has operated wholesale and retail business with the trade name of “C” in the Gangnam-gu Seoul Metropolitan City.

1. Although the Defendant was not issued or issued a tax invoice under the Value-Added Tax Act without being supplied with the goods or services received a false tax invoice, the Defendant received four copies of a false tax invoice prepared for the supply price of 163,458,000 won from D without a real transaction on November 11, 2012, from that time, to April 15, 2013, as shown in the list of crimes (1) as shown in the separate sheet of crimes (1).

2. Although a person who is obligated to receive a tax invoice under the Value-Added Tax Act and a person who is obligated to submit a list of total tax invoices to the Government does not receive a tax invoice in collusion, the Defendant was not issued a tax invoice on February 17, 2012 by providing goods equivalent to the supply price of KRW 107,328,000 from E from the invoice on February 17, 2012, including that he was supplied with goods equivalent to the supply price of KRW 107,328,000 from E, and was not issued a tax invoice until June 12, 2013, as shown in the list of crimes (2) from that time on June 12, 2013.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. Application of Acts and subordinate statutes on a copy of tax invoice, detailed statement of transactions, measurement certificate, and deposit slip;

1. Article 10 (2) 1 and Article 10 (3) 1 of the Punishment of Tax Evaders Act concerning the crime, and Article 10 (2) 1 of the Punishment of Tax Evaders Act, and the selection of imprisonment with labor;

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 (including the fact that there appears to be a motive for participation, the fact that the defendant has no criminal record for the same kind of crime, and the fact that the defendant is seriously reflected after the crime);

1. Order of community service;