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

From July 2015 to November 201, 2016, the Defendant is a person operating “C”, which is an enterprise that engages in recycling waste home, wholesale and retail of construction materials, etc. in Ulsan-gun B.

1. No one shall issue a tax invoice without supplying any goods or services;

Nevertheless, on November 9, 2015, the Defendant issued a false tax invoice of an amount equivalent to KRW 13,637,000 of the value of supply, even though he/she did not supply goods or services to D at the above company office, and issued a false tax invoice of an amount equivalent to KRW 179,975,00 in total of the value of supply as shown in attached Table 1 from around that time to December 14, 2015.

2. No one who receives a false tax invoice shall be issued a tax invoice without being supplied with any goods or services;

Nevertheless, on November 16, 2015, the Defendant received a false tax invoice of an amount equivalent to KRW 20,002,000 in supply value, even though he/she did not receive goods or services from “E” at the office of the above company office, and received a false tax invoice of an amount equivalent to KRW 269,403,30 in total of supply value as shown in attached Table 2 from around that time to December 22, 2015.

Summary of Evidence

1. Defendant's legal statement;

1. Investigation reports (to hear F phone statements from the counter party of the D Actual Conditions Table), investigation reports (to verify the details of deposits and withdrawals from the account), the details of deposits and withdrawals from the account in the G bank account, and investigation reports (to hear the statement from the counter party of the

1. Accusations, reports scheduled to close the investigation into trade order, confirmation of the fact of trade transactions, application of each electronic tax invoice, transaction protocol (G Bank, and A);

1. Article 10 (3) 1 of the former Punishment of Tax Evaders Act (wholly amended by Act No. 16108, Dec. 31, 2018) (wholly amended by Act No. 16108, Dec. 31, 201);

1. Selection of each sentence of imprisonment;

1. The former part of Article 37 of the Criminal Code among concurrent crimes.