A defendant shall be punished by imprisonment for not less than eight 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 is a person who is engaged in advertising design business under the trade name of "C" in Busan Shipping Daegu B.

1. On September 28, 2017, the Defendant issued five copies of the supply value without supplying goods or services, from that time to December 5, 2017, including the issuance of a tax invoice of KRW 135,000,000, which states as if the supply price was the same as that of goods or services, although the fact in the above C office did not provide the goods or services to D, and issued five copies of the tax invoice of KRW 631,820,00 in total without supplying the goods or services, as shown in the attached list Nos. 1 through 5.

2. On December 5, 2017, the Defendant received a processing tax invoice: (a) around December 5, 2017, the Defendant was issued three copies of the tax invoices indicating as if he was supplied goods or services of KRW 90,000,000 of the supply price, even though the fact at the above C office was not supplied with goods or services by the State E; and (b) from that time, the Defendant was issued three copies of the tax invoices of KRW 680,00,000 in total without supplying the goods or services, as shown in the list of crimes Nos. 6 through 8.

3. Around January 25, 2018, the Defendant submitted a list of total tax invoices by customer to the public official in charge of the supply of goods or services, stating that the supply price was 500,000,000 won, although there was no fact that the fact was supplied with goods or services from the State F, in the Shipping Daegu of Busan.

Summary of Evidence

1. Defendant's legal statement;

1. Supplementary protocol of the police concerning G;

1. A list of total tax invoices by seller:

1. Electronic tax invoices;

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

1. Article 10(3)1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter the same) on criminal facts and Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 201); and Article 10(3)3 of the Punishment of Tax Evaders Act.