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

1. On October 13, 2010, the Defendant issued a false tax invoice of KRW 1,164,858,000 in total without supplying goods or services at D offices located in Nam-gu Incheon Metropolitan City, and issued a tax invoice of KRW 6,00,00,00 (6,000,000 out of KRW 14,508,00) or KRW 6,00,00,000 in supply value, and one tax invoice stating in item column 1 from that time to May 31, 2012, including that: (a) the Defendant received a false tax invoice of KRW 1,164,858,00 in total without supplying goods or services, and (b) the Defendant received the tax invoice of KRW 50,00,00 in total from D offices around November 22, 2010; and (c) the Defendant received the false tax invoice of KRW 20,500,000,000 from D offices; (c) the Defendant 206.

Summary of Evidence

1. Defendant's legal statement;

1. A copy of the processed tax invoice issued and a copy of the processed tax invoice received;

1. Application of the Acts and subordinate statutes on the written accusation;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act and the choice of imprisonment with prison labor concerning the crime;

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

1. Grounds for sentencing under Article 62 (1) of the Criminal Act;

1. Crimes committed continuously and repeatedly for profit-making purposes, such as the scope of sentencing guidelines [the scope of recommending punishment] general tax invoices, etc.

2. The crime of this case, which was determined to be sentenced, is not good for a crime that may seriously harm the national tax collection in a serious way, and the defendant.