A defendant shall be punished by imprisonment for six months.

Provided, That the execution of the above punishment shall be suspended for two years from the date this judgment became final.

Punishment of the crime

The defendant is a person who has operated C in G in the Glurgic Zone B.

1. On September 15, 2013, the Defendant issued and issued false tax invoices of KRW 58,60,80,000 of the supply value, pretending to have supplied goods or services to D, even though there was no supply of goods or services at the above C Office.

In addition, from that time until January 3, 2014, the Defendant issued five false tax invoices of KRW 789,97,120 in E, as shown in the attached list of crimes.

2. Around August 31, 2013, the Defendant issued a false tax invoice with F with a false entry of the amount equivalent to KRW 49,085,50 of the supply value, even though he sold goods equivalent to KRW 4,908,550 to F with a false entry of the supply value.

Summary of Evidence

1. Statement of the police suspect interrogation protocol against the accused;

1. Application of the respective Acts and subordinate statutes to the statements of accusation, details of offense, written opinion, confirmation, tax invoices, and electronic tax invoices;

1. Article 10 (1) 1 of the Punishment of Tax Evaders Act (the issuance of false tax invoices), Article 10 (3) 1 of the Punishment of Tax Evaders Act (the issuance of tax invoices without provision of services), and the selection of imprisonment with prison 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. Reasons for sentencing under Article 62(1) of the Criminal Act (amended by Act No.62(1) of the suspended sentence (amended by Presidential Decree No.62(1) of the Criminal Act) [the scope of sentence to be imposed] imprisonment with labor for one month or for four years and six months [the decision of a sentence] tax base area [the decision of a recommended area] basic area / [the scope of a recommendation area] six months or one year [the scope of a recommendation] - If a person who has been unable to consume most of the criminal proceeds and fails to retain them, the serious reflect [whether a suspended sentence is suspended] - The reason for general reference is not less than a positive one-half sentence.