A defendant shall be punished by imprisonment for six months.

However, 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

1. On May 25, 2016, the Defendant violated the Punishment of Tax Evaders Act with respect to the receipt of false tax invoices was issued a false tax invoice of KRW 1,121,860,000 from the other company nine times from the time of the issuance of electronic tax invoices that amounting to 170,000 of the value of supply from the said company, as shown in the attached list of crimes (1) as if the Defendant had not been supplied with the removal, removal, and susccos from Company D, even though there was no fact that the Defendant had been supplied with the suscos.

2. On January 9, 2016, the Defendant violated the Punishment of Tax Evaders Act on the issuance of false tax invoices issued a false tax invoice amounting to KRW 279,60,000 in total against the trading partner company seven times from around that time to November 15, 2016, as shown in the attached list of crimes, as if he did not supply hot water storage tanks, etc. to E, even though there was no supply of hot water storage tanks, etc. to E, the Defendant issued a false tax invoice equivalent to KRW 279,60,000 in total, to the trading partner company during seven times from that time.

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes concerning electronic tax invoices and electronic tax invoices in the report on completion of the investigation;

1. Article 10(3)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018) (amended by Act No. 16108, Dec. 31, 2018) (the receipt of false tax invoices and the issuance of false tax invoices), and the choice of imprisonment for each type of crime;

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 (The following extenuating circumstances among the reasons for sentencing);

1. The scope of applicable sentences under the law for sentencing under Article 62-2 of the Social Service Order Criminal Act: The scope of recommended sentences according to the sentencing guidelines for one month to four years, [decision of types] shall be limited to the tax crimes.