A defendant shall be punished by imprisonment for six months.

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

Punishment of the crime

The Defendant is a person who runs the wholesale and retail business, etc. of cosmetics with the trade name of “B”.

On November 1, 2018, the Defendant issued a false tax invoice as if he supplied cosmetics equivalent to KRW 33,00,000 of the supply value, even though there was no actual provision of goods or services in the Michuhol-gu Incheon Metropolitan City C building and B office located in the B office located in subparagraph d, and issued a false tax invoice for each customer over 20 times from that time to December 26, 2018, respectively, as shown in the separate crime list.

Summary of Evidence

1. Application of Acts and subordinate statutes to criminal suspect F account details, investigation reports (G, H, I, J, and F) on details of transactions (G, H, I, J, and F) on the accused’s legal statement and the report of termination of the additional tax investigation;

1. Article 10(3)1 of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018); the choice of imprisonment with prison labor, in relation to the relevant criminal facts;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. The reason for sentencing under Article 62 (1) of the Criminal Act (hereinafter referred to as the "justifiable circumstances") of the suspended sentence;

1. Scope of punishment by law: Imprisonment with labor for one month to three years;

2. The scope of recommended punishment according to the sentencing guidelines [decision of types] the scope of tax offenses; the issuance, etc. of general tax invoices [Type 1] 3 billion won (the scope of recommended areas and recommendations]; the basic area of recommendation [the scope of recommendation areas and recommendations]; six months to one year;

3. Determination of sentence: A crime of violating the Punishment of Tax Evaders Act at a disadvantage of six months in the suspension of execution or two years in the suspension of execution, which seriously disturbs tax order by making it difficult for the State to impose and collect taxes, and by transferring the burden to the general public, is a crime which causes damage to the tax justice and sound commercial order;

The defendant's mistake is recognized in favor of the favorable normal defendant.

The crime of this case.