A defendant shall be punished by imprisonment for one year.

Punishment of the crime

(A)The defendant is the representative director of C, who operates the above company.

1. Around August 31, 2011, the Defendant issued seven false tax invoices (total supply value: 5,370,649,996) as shown in the separate sheet of crime between November 18, 201, as shown in the separate sheet of crime, as follows: (a) the Defendant issued a false tax invoice to the head of the tax office of the tax office of the tax office of the Nam-gu Office of the second floor (State) without supplying goods or services at the port D, 2, 2, 2, 3: (State; 1,013, 127, 272; (b) the supply value; and (c) the Defendant submitted a false tax invoice to the head of the tax office of the tax office of the tax base on October 25, 201, without submitting a false list of goods or services to C: 2,011; (d) the supply value of the goods or services to C; (e) the supply price of the goods or services to C:10, 2, 2, 2, 10115 or 2.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Application of Acts and subordinate statutes concerning electronic tax invoices, the list of total tax invoices by customer (B) (2011);

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act ( point of issuance of false tax invoices), Article 10 (3) 3 of the Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012);

1. From among concurrent offenders, the fact that the amount of false tax invoices issued by the Defendant for the reasons of sentencing under the former part of Article 37, Article 38(1)2, and Article 50 of the Criminal Act is higher than the aggregate of KRW 5.3 billion, and the Defendant falsely issued them and acquired the price of KRW 20 million. On July 12, 201, the Defendant was sentenced two years to a suspended sentence of imprisonment for a violation of the Game Industry Promotion Act at the Incheon District Court on July 201, and the said judgment became final and conclusive on the 20th of the same month, and the Defendant began to commit the instant crime on the 1st of the same month.