A defendant shall be punished by imprisonment for six 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

The Defendant, from June 20, 2015 to December 31, 2015, operated the said company as the representative of D in Overcheon City C.

1. On July 10, 2015, the Defendant issued a false tax invoice as if he supplied goods or services equivalent to KRW 100 million to E in spite of the absence of the supply of goods or services at D offices.

The Defendant, including that, from that time until October 6, 2015, issued a false tax invoice, as if the Defendant supplied goods or services worth KRW 840,000,000 in total on six occasions, as shown in the List of Offenses.

2. Receipt of false tax invoice;

A. On September 14, 2015, the Defendant was issued a false tax invoice as if he received goods or services equivalent to KRW 350 million in supply value from E even though he/she had not received goods or services from E at the D office around September 14, 2015.

B. On October 13, 2015, the Defendant was issued a false tax invoice as if he received goods or services equivalent to KRW 180 million in supply value from E, although there was no fact that he received goods or services from E from D offices around October 13, 2015.

(c)

On January 11, 2016, the defendant was issued a false tax invoice as if he received goods or services equivalent to KRW 200 million from the LAF, although he did not receive goods or services from D office from the LAF.

Summary of Evidence

1. Statement by the defendant in court;

1. A report on completion of the value-added tax investigation;

1. Tax invoices, details of transactions, and written confirmation of transactions;

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

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

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(1) of the Criminal Act, Article 59 of the Act on the Observation, etc. of Protection, etc. is 1.