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 became final and conclusive.

Punishment of the crime

The defendant operated D in Mosung City D.

1. A false tax invoice was issued at least KRW 183,642,00 of the supply value, even though the Defendant did not receive goods or services from the Bank of Bankruptcy, and received false tax invoices at least seven times, such as the list of crimes in the attached list, even though it was not supplied with goods or services by the Bank of Bankruptcy.

2. On January 25, 2013, the Defendant submitted a false list of total tax invoices by customer, stating that he/she was issued a tax invoice amounting to KRW 396,782,00 of the supply price, despite the fact that he/she did not receive any goods or services from the KCAE, and submitted a false list of total tax invoices by customer, to the public official in charge, who submitted a false list of total tax invoices by customer, even though he/she did not supply goods or services to the KCAF, and submitted a false list of total tax invoices by customer, stating that he/she issued a false tax invoice amounting to KRW 388,250,00 of the supply price, even if he/she did not supply goods or services to the KCAF

Summary of Evidence

1. Defendant's legal statement;

1. The police statement concerning G;

1. A written accusation;

1. Tax invoice;

1. Application of Acts and subordinate statutes on the list of tax invoices;

1. Relevant Article of the Punishment of Tax Evaders Act, Article 10 (3) 1 of the Punishment of Tax Evaders Act (including receipt of false tax invoices), Article 10 (3) 3 of the Punishment of Tax Evaders Act (including submission of a list of total tax invoices), and selection of imprisonment with labor for each crime;

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

1. Where the reason for the sentencing of Article 62(1) of the Criminal Act (the favorable circumstances of the reasons for the suspended sentence) is [the scope of recommendation] the area of mitigation (one month to ten months) in the mitigated area (one month to ten months) (special mitigation] (the decision of sentence] where the actual amount of profit is minor: The value of supply of the tax invoice received falsely, and the amount of supply of the tax invoice by individual seller entered falsely.