A defendant shall be punished by imprisonment for six months.

Punishment of the crime

The Defendant, who had engaged in the furniture manufacturing business in the name of "D" in Gwangju City, was recruited to have 50% of the value-added tax amount by issuing E and processing tax invoices in order to raise business funds, such as employee benefits, around the end of December 2011.

Around January 25, 2012, the Defendant, in collusion with E, submitted the list of tax invoices located in Leecheon-si, stating that, in the submission of the list of tax invoices, F did not provide goods or services to F, the supply value of goods or services equivalent to KRW 20,000,000, including false entry as if the goods or services were supplied to F, was entered as if the goods or services were supplied. However, even though there was no fact that the goods or services were supplied to F, the Defendant submitted the list of goods or services equivalent to the total value of KRW 798,00,000,000, by means

Summary of Evidence

1. Defendant's legal statement;

1. Examination protocol of the accused by prosecution;

1. A report on closure of investigation;

1. Copy of tax invoices and a list of total tax invoices electronic data;

1. Application of Acts and subordinate statutes to written accusation;

1. The reasons for sentencing under Article 10 (3) 3 (Selection of Imprisonment) of the Punishment of Tax Evaders Act concerning the crime and Article 10 (3) 3 (Selection of Imprisonment) of the Punishment of Tax Evaders Act are the time when the defendant commits the crime, and there is no previous conviction punished for the same crime, but the total amount of supply value of the processed tax invoice issued by the defendant is not specified, and the processed tax invoice is issued for consideration, etc.