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

The defendant is a person who operates a company C in the Seogu-gu, Daegu-gu B with B B B B B B B B B B B B with Bbbbbcs.

No one shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or service.

The Defendant, in the first quarter of 2013, was anticipated to receive the refund of a considerable amount of value-added tax on the goods sold for the same period compared to those purchased at the same time. As such, the Defendant had been willing to issue a false tax invoice as if the Defendant sold the automobile goods to the business partners such as D trading, E company, F company, etc. in the event of a refund.

On April 30, 2013, the Defendant issued a false tax invoice as if he sold the automobile goods equivalent to KRW 18,181,818 of the supply price, although the Defendant did not sell the automobile goods to D Trade.

In addition, from that time until June 29, 2013, the Defendant issued false tax invoices equivalent to KRW 813,636,363 in total on six occasions, as shown in the attached list of crimes.

Summary of Evidence

1. Defendant's legal statement;

1. Application of statutes on copies of electronic tax invoices;

1. Relevant Article of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act concerning the facts constituting the 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;