A defendant shall be punished by imprisonment for six months.

Punishment of the crime

The Defendant is a person who operated “L”, which operates metal structures, windows, etc. in Suwon-si K, under the name of the Defendant’s R.

On May 31, 2015, the Defendant reported the comprehensive income tax in 2014 at the Suwon-si Tax Office located in Suwon-si, Suwon-si in 61, the Defendant received false tax invoice amounting to KRW 1153,500,000 in total in the supply price, even though there was no fact that the Defendant received goods or services from the original industry during 2014, while filing a list of total tax invoices for individual suppliers, based on which the Defendant evaded KRW 185,676,521 in the total income tax in 2014 by submitting a list of total tax invoices for individual suppliers.

Summary of Evidence

1. Statement by the defendant in court;

1. Application of Acts and subordinate statutes on the register of corporations, such as a written accusation, a 11 copy of the electronic tax invoice, a list of total tax invoices by customer, a list of total tax invoices by customer of each customer, a return of tax invoice for each electronic tax invoice, a return of tax credit for each electronic tax invoice, a return of total income tax in 2014, a statement of account classification,

1. Relevant provisions of the Act and the main sentence of Article 3 (1) of the Punishment of Tax Evaders Act concerning the crime, and reasons for sentencing selecting imprisonment;

1. The scope of recommended punishment on the sentencing criteria [the types of decisions] the basic area [the scope of recommended punishment] 6 months from June to October of the basic area of the first type (decision on the area of recommendation ] (decision on the area of recommendation ] of tax evasion; and

2. Determination of sentence: The crime of this case resulting in interference with the exercise of the State’s legitimate right to collect taxes and undermining the sound order of commercial transactions; the nature of the crime is not good; the amount of evaded taxes is not much specified; the criminal records of punishment for the same type of crime; the Defendant’s confession of the crime of this case; and other consideration of the circumstances of this case.