A defendant shall be punished by imprisonment for one year.

except that 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 a person who is working as the representative director of Jongno-gu Seoul Metropolitan Government Pretailing & Retail Business Co., Ltd. (main)D located in Jongno-gu 138.

1. 허위 세금계산서 수취 피고인은 2014. 1. 2.경 위 D 사무실에서, 사실은 (주)E로부터 재화 또는 용역을 공급받은 사실이 없음에도, 마치 위 E로부터 126,000,000원 상당의 은 그래뉼 제품을 공급받은 것처럼 허위의 세금계산서를 발급받았다.

In addition, from around that time to January 13, 2014, the Defendant was issued a total amount of KRW 1.38,090,000 in total over 12 occasions, as shown in Appendix 1.

2. 허위 세금계산서 발행 피고인은 2014. 1. 2.경 위 D 사무실에서, 사실은 (주)F에 재화 또는 용역을 공급한 사실이 없음에도, 마치 위 F에 127,600,000원 상당의 은 그래뉼 제품을 공급하는 것처럼 허위의 세금계산서를 발급하였다.

In addition, from around that time to January 13, 2014, the Defendant issued a total amount of KRW 1.45,120,000 in total over 12 occasions, as shown in Appendix 2.

Summary of Evidence

1. Partial statement of the defendant;

1. Partial statement of the police suspect interrogation protocol against the defendant;

1. Three copies of the judgment; and

1. Application of Acts and subordinate statutes to the accusation, report on the closure of tax offense, list of electronic tax invoices, list of tax invoices, unit price analysis sheet of purchase sales, bank account transaction details, passbook copies, statement of passbook transactions, statement of transaction, value-added tax, list of tax invoices by customer, list of sales electronic tax invoices by customer, list of electronic tax invoices for purchase,

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act and the choice of punishment concerning the facts constituting the crime, and the selection of imprisonment;

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

1. The Defendant for sentencing under Article 62(1) of the Criminal Act is a criminal fact, even though he/she did not receive or supply goods.