A defendant shall be punished by imprisonment for one year.

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

Punishment of the crime

The defendant is the actual operator of D(ex officio closure of business on December 31, 2015) located in Guro-gu Seoul Metropolitan Government B building C.

1. On March 17, 2015, the Defendant receiving a false tax invoice, even though he did not receive goods or services from D Co., Ltd. from E in the place of business on or around March 17, 2015, from that time, he received a false tax invoice equivalent to KRW 229,263,63,636 of the supply price from E in spite of the fact that D

6. By October, 100, as indicated in [Attachment 1] through 9, a total of nine false tax invoices in an aggregate amount of KRW 1,789,164,389 was issued by the above methods.

2. On April 10, 2015, the Defendant issued a false tax invoice at the above workplace office, and even though D did not have supplied goods or services to F Co., Ltd., the Defendant issued three copies of the false tax invoice equivalent to the supply value of KRW 252,030,727 to F Co., Ltd. in the above manner on the same day, as shown in the No. 10 or No. 12 of the attached Table No. 10 or No. 12, including the issuance of a false tax invoice equivalent to the supply value of KRW 645,070,180, in total.

Summary of Evidence

1. The suspect interrogation protocol of the police concerning the defendant's court statement G;

1. Investigation report (Evidence No. 240, page 240 of the evidence record), investigation report, termination report of the investigation of value-added tax, investigation report on suspected criminal suspects, application of Acts and subordinate statutes on electronic tax invoices;

1. Article 10 (3) 1 of the former Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018);

1. Selection of each sentence of imprisonment;

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

1. Article 62 (1) of the Criminal Act;

1. Circumstances unfavorable to the reasons for sentencing under Article 62-2(1) of the Criminal Act, Article 59 of the Act on Probation, etc.: The amount of tax invoices received or issued without real transactions is the large amount and the frequency thereof.