A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

1. Issuing a false tax invoice;

A. On January 31, 2014, the Defendant issued one copy of the tax invoice of KRW 441,309,09,090 on the supply price to the F gas station and G gas station owned by the Defendant (hereinafter “E gas station”), and one copy of the tax invoice of KRW 249,836,3636,363 of the supply price to the G gas station, respectively, in the absence of the fact that E gas station supplied the oil to F gas stations and G gas stations.

B. On February 28, 2014, the Defendant issued a tax invoice of KRW 296,50,09,090 as the supply price to F gas stations and G gas stations, and one copy of the tax invoice of KRW 87,854,545 as the supply price to G gas stations, respectively, in the absence of the fact that E gas stations supplied the oil to F gas stations and G gas stations.

2. Issuance of tax invoices;

A. Although the Defendant supplied the oil of KRW 249,836,363 to H in the place described in paragraph (a) from January 1, 2014 to January 31, 2014, the Defendant did not issue a tax invoice.

B. Although the Defendant supplied the oil of KRW 87,854,545 with the supply price of KRW 87,55 at the place described in paragraph (a) from February 1, 2014 to February 28, 2014, the Defendant did not issue a tax invoice.

Summary of Evidence

1. Statement by the defendant in court;

1. Application of the Acts and subordinate statutes on the written accusation;

1. Relevant Article of the Act and the choice of punishment for the crime;

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

1. Article 62 (1) of the Criminal Act on the suspended execution;

1. The sentencing under Article 62-2(1) of the Social Service Order Criminal Act is 1.3 billion won or less, which is the basic aggravation of the basic aggravation of the classification of types, from January to October to October to February from June from the base of mitigation of the types: the special sentencing sentencing guidelines: the sentencing of the mitigation factor (minor of the actual profit amount): the sentence of recommendation of the mitigation factor (one month to October): the general sentencing factor in the mitigation area (one month to October): the sentence of six months: the imprisonment of six months; the sentence of six months; the suspension of the execution of the sentence.