Defendant shall be punished by imprisonment for a term of one year and six months.

Punishment of the crime

The Defendant issued the Defendant’s tax invoice in the name of D operated by the Defendant’s attached C in Chungcheong City B with a view to receiving 3 to 6% of the value of the supply from the other party to the transaction as a fee.

1. On July 25, 2016, the Defendant: (a) posted a rubber stamp stating “G: trade name: D, representative: C” on the supplier column of the invoice site for tax invoice at will without obtaining the above C’s consent in the vicinity of the F Office located in Chungcheongnam-si, Chungcheongnam-si; and (b) entered “F” in the rubber column.

Then, the Defendant, on his own hand, stated “8,00,000” in the supply price column of the tax invoice form, “8,000,000” in the tax amount column, and “3’s seal prepared in advance on July 25, 2016” was affixed to the date of preparation.

Accordingly, the Defendant, for the purpose of exercising, forged one copy of the tax invoice, which is a private document related to the rights and obligations in the name of C, from that time until January 29, 2018, forged 247 tax invoice as shown in the attached list of crimes.

2. The Defendant, at the same time and place as the foregoing paragraph 1, exercised a forged private document over 134 times in total, from that time and at the same time and place, from January 29, 2018, from that time, he/she delivered a falsified tax invoice to F operator who is unaware of the circumstances, as well as from January 29, 2018.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation, a list of taxes collected on the tax account statement, a report on the completion of investigation into tax offense, and a tax account statement (a copy);

1. A written additional accusation;

1. A detailed statement of transaction of passbook C at H bank;

1. - A list of total tax invoices by seller;

1. Application of Acts and subordinate statutes on the prosecutor's statement protocol to C;

1. Article 231 of the Criminal Act in relation to the facts constituting an offense, and Articles 234 and 231 of the Criminal Act;

1. Articles 40 and 50 of the Criminal Act of the Commercial Competition;

1. Selection of imprisonment with prison labor chosen;

1. The former part of Article 37 of the Criminal Code, Article 38 Section 1 of the Criminal Code, which increases concurrent crimes.