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

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.

Criminal facts

The Defendant is a person who has operated a construction equipment transport business with the trade name “D” in permanent residence C.

In early 2014, the Defendant borrowed D’s name as the business operator’s name because it is necessary to issue false tax invoices from the person who has not come to his name at a bus in the city where the Defendant got off through a city where the Defendant had access to the early 2014, and consented to the phrase “to offer KRW 2,00,000 on the face of all necessary documents, such as the certified copy of the business operator,” and then transferred the certified copy of the business operator, the passbook, the check card, and the seal in the name of the Defendant.

After that, on October 28, 2014, the name-free person issued seven false tax invoices equivalent to the total supply amount of KRW 459,00,000,000 in total seven times, as shown in the list of crimes in the attached Table, and issued seven copies of false tax invoices at the permanent tax office of 15 permanent residence at the central office of 15 permanent residence at the date of July 27, 2015, as shown in paragraph (4) through (7) of the above list of crimes, although he/she did not engage in a transaction with F (Representative G) with F (the representative G), he/she provided services to the transaction entity in the identity apartment apartment, as if he/she provided services to F (the purchase price of KRW 78,00,000,00,000, and submitted a list of tax invoices for each transaction entity (hereinafter referred to as “A”).

By lending D name to the above person under the name of the defendant, the defendant assisted the issuance of the false tax invoice of the person under his name and the submission of a list of the invoice by the customer with false entries.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement statement statement by the police with H (public official in charge);

1. A written accusation;

1. Application of Acts and subordinate statutes to a copy of electronic tax invoice and a list of total tax invoices by customer;

1. Article 10(3)1 of the Punishment of Tax Evaders Act, Article 32(1)3 of the Criminal Act, Article 10(3)3 of the Punishment of Tax Evaders Act, Article 32(1)3 of the Punishment of Tax Evaders Act, and Article 32(1) of the Criminal Act (a list of the tax invoices by the transaction office).