A defendant shall be punished by imprisonment for not less than eight months.

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

[Criminal Justice] On October 28, 2009, the Defendant was sentenced to ten months of imprisonment for fraud, etc. in the establishment of the Changwon District Court, and completed the execution of the sentence in the Changwon Prison on March 21, 2010.

【Criminal Facts】

No person shall issue or be issued a tax invoice without supplying or being supplied with goods or services.

1. A tax invoice of KRW 98,800,000 in supply value to K on July 19, 201 at the H stock company office operated by the Defendant in Daegu-gu, and the same year.

9. A tax invoice of KRW 202,650,000 in supply value to the above K at around 16.1, a tax invoice of KRW 200,000 in supply value to the (We) AI at around 10 October of the same year, and a tax invoice of KRW 38,30,000 in supply value to the AJ at around 25 December of the same year, respectively.

However, at the time, the defendant did not supply goods or services equivalent to the amount stated in the above tax invoice.

Accordingly, the Defendant issued a tax invoice of KRW 539,750,000 in total without supplying goods or services.

2. On February 2, 2011, the Defendant received a tax invoice of KRW 11,131,909 from AK station at the above H office.

However, at the time, the defendant did not receive any goods or services of the same amount as that stated in the above tax invoice.

Accordingly, the Defendant was issued a tax invoice without being supplied with goods or services.

Summary of Evidence

1. Defendant's legal statement;

1. A trade order investigation completion report, an electronic tax invoice list, a list of total tax invoices by seller (B) and a list of total tax invoices by seller (B) (B) and a list of total tax invoices by seller (B) by seller;

1. Previous records of judgment: Inquiry, inquiry, investigation report (verification of the progress of judgment and attachment of a copy of judgment), application of Acts and subordinate statutes;

1. Article 10 of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 of the same Act;