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

From April 15, 2015 to April 25, 2019, the Defendant operated the wholesale and retail business of household appliances with the trade name “C” from Yangsan City to “C”.

1. On December 13, 2017, the Defendant violated the Punishment of Tax Evaders Act due to the issuance of false electronic tax invoices: (a) issued one copy of the false electronic tax invoice as if he/she received the supply price of the household product in an amount equivalent to KRW 4,545,454 from the Dispute Resolution D; and (b) issued 46 copies of the false electronic tax invoice in an amount equivalent to the total supply price of KRW 1,31,70,898, as described in the separate list of crimes, from October 25, 2018.

2. On December 19, 2017, the Defendant violated the Punishment of Tax Evaders Act due to the receipt of false electronic tax invoices received one copy of the false electronic tax invoice as if he were to supply false electronic tax invoice in E, even though he did not actually supply goods or services.

Summary of Evidence

1. Defendant's legal statement;

1. A complaint and a copy of a report on completion of investigation of value-added tax;

1. Application of statutes on the list of electronic tax invoices and electronic tax invoices;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018) of the same Act (amended by Act No. 16108, Dec. 31, 2018);

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Article 62 (1) of the Criminal Act;

1. Grounds for sentencing under Article 62-2 of the Criminal Act, and Article 59 of the Act on Probation, etc.;

1. Scope of punishment by law: Imprisonment with labor for one month to three years;

2. The scope of recommendations according to the sentencing criteria (decision of types) [the scope of recommendations] for tax crimes; the issuance, etc. of general tax invoices [the category 1] below 3 billion won (the scope of recommendations and recommendations]; the basic area of recommendations and recommendations; and six months to one year;

3. Determination of sentence;