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

Punishment of the crime

1. On November 30, 2010, the Defendant: (a) at the office of the J company located in Jongno-gu Seoul Metropolitan Government Jongno-gu, the Defendant: (b) sold the original unit purchased individually by the Defendant to F Company, which is the clothing wholesale company with the first floor of 1C-9, Jung-gu, Seoul, Seoul, and (c) forged a tax invoice in the name of J Company, which read “L, J Company D, D-2586, wholesale retail, and chemical watch” on the tax invoice as if the J Company sells the original unit; and (b) indicated “39,550,000 won” on the supply price column by affixing the name of the J Company; and (c) indicated “39,50,000 won” on the supply price column by affixing the seal affixed by D’s representative on the rights and duties.

In addition, the Defendant forged 26 tax invoices in the name of the said J company over 26 times from July 1, 2010 to December 31, 201, as indicated in the attached list of crimes.

2. On November 30, 2010, the Defendant: (a) delivered and sold the clothing wholesale company in Jung-gu Seoul, Jung-gu, Seoul, with the first floor of 1C-9, a 1st century; and (b) delivered the forged tax invoice to the employees of the F Company who are aware of such circumstances as described in the preceding paragraph as if they were duly constituted.

In addition, the Defendant issued a forged tax invoice to each “person who receives a supply” on 26 occasions from July 1, 2010 to December 31, 201, as indicated in the attached list of crimes.

Summary of Evidence

1. Defendant's legal statement;

1. A protocol concerning the suspect examination of the accused;

1. Statement of D police statement;

1. Application of Acts and subordinate statutes to each investigation report (F company, N company,O company, tax invoice of P company and tax invoice of P company in the second half of 2010);

1. Article 231 of the Criminal Act, Articles 234 and 231 of the Criminal Act, and the choice of imprisonment with prison labor for the crimes in question;

1. Grounds for sentencing under the former part of Article 37, Article 38(1)2 and Article 50 of the Criminal Act among concurrent crimes.