A defendant shall be punished by imprisonment for not more than ten months.

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

No one shall arrange or mediate any act of issuing tax invoices without the supply of goods or services.

On August 24, 2015, the Defendant introduced D, an operator of the “C building of the Busan-gu Busan-gu, Busan-do,” a company that would issue false sales invoice, and received 1% of the supply price, and introduced F, which operates the “E”.

The F issued a tax invoice as if he/she supplied goods or services equivalent to the supply price of KRW 45,454,54,545 to the “C Building” in an unsound place, despite the absence of the fact that he/she supplied goods or services equivalent to the same amount, as if he/she supplied goods or services, and issued a false sales invoice of the total amount of KRW 592,363,634,634, in total eight times from April 28, 2015 to November 5, 2015 through the introduction of the Defendant, as shown in the list of crimes in the attached Table.

Accordingly, the Defendant assisted the above F to issue false tax invoices equivalent to the total supply value of KRW 592,363,634.

Summary of Evidence

1. Statement by the defendant in court;

1. Application of Acts and subordinate statutes, such as a letter of accusation, details of offense, copies of written opinion on processing, additional value-added tax return, tax invoice, etc.;

1. Relevant provisions of the Act on the Punishment of Tax Offenses and Article 10 (4) of the Punishment of Tax Evaders Act (which acts as an intermediary for the issuance of false tax invoices) and the selection of imprisonment with prison labor;

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

1. Article 62 (1) of the Criminal Act on the suspended execution;

1. The reason for sentencing under Article 62-2 of the Criminal Act of the community service order is poor, the defendant acquired property benefits in this case, the defendant has no criminal record in depth, the defendant has no criminal record for the latest 15 years, and the defendant has no criminal record exceeding a fine, and the punishment shall be determined as ordered in consideration of the defendant's age, sex, environment, etc.