A defendant shall be punished by imprisonment for six months.

However, the execution of the above sentence shall be suspended for a period of one year from the date this judgment becomes final and conclusive.

Punishment of the crime

From October 8, 2010 to December 31, 2014, the Defendant operated C’s gas station located in Busan Seo-gu B (the trade name was changed to D, October 2, 2013).

1. On June 27, 2013, the Defendant, who received no tax invoice, was supplied with goods or services worth KRW 10,092,000,00 in total twice from that time to June 28, 2013, including goods supplied in an amount equivalent to KRW 6,00,563 from the Customer Dispute Resolution Co., Ltd., the Defendant did not receive two copies of the relevant tax invoice even if he/she received goods or services equivalent to KRW 10,092,00 in total, as indicated in the separate crime list.

2. On July 31, 2013, the Defendant received a false tax invoice as if he received goods or services equivalent to KRW 70,763,000, even though he did not receive the actual supply of goods or services from the “F” in the KAB, the Defendant received one copy of the false tax invoice.

3. On July 25, 2013, the Defendant submitted a list of total tax invoices by false seller to the Busan Busan District Tax Office, and submitted a list of total tax invoices by seller, stating false facts, to the public official in charge, even though he/she did not supply goods or services equivalent to KRW 101,50,000, and KRW 47,560,00,000 to the G gas station, although he/she did not complete the provision of goods or services equivalent to KRW 149,060,000, in total.

Summary of Evidence

1. Partial statement of I;

1. A written accusation and a written statement by the police against J;

1. Application of each summary order, text of judgment, each suspect interrogation protocol, and each request for formal trial accompanied by a report on investigation;

1. The receipt of the tax invoices under each Article of the relevant Act on the crime: The receipt of the false tax invoices under Article 10 (2) 1 of the Punishment of Tax Evaders Act: The receipt of the false tax invoices under Article 10 (2) 1 of the Punishment of Tax Evaders Act: The submission of a list of the total tax invoices by the false seller and the submission of a list of the total tax invoices by the seller under Article 10 (3) 1 of the Punishment of Tax Evaders Act

1. Selection of each sentence of imprisonment;

1. The former part of Article 37 of the Criminal Code, Article 38(1)2 of the Criminal Code, which increases concurrent crimes.