A defendant shall be punished by imprisonment for six months.

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

Punishment of the crime

On January 31, 2016, the Defendant received 37 copies of the tax invoice of KRW 27,530,030 from D, even though he/she had not received goods or services from D, and received 1,908,246,889 won in total as stated in the attached list of crimes from around that time to June 30, 2017.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation and a report on the completion of an investigation;

1. A certificate of all registered matters;

1. Each tax invoice;

1. Application of Acts and subordinate statutes to the benefit ledger, a report on confirmation of labor details, a list of deposits en bloc, a false statement of tax receipt, and a false statement of tax payment;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act (with regard to each transaction partner, each of whom shall be subject to imprisonment, with prison labor);

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

1. Grounds for sentencing under Article 62 (1) of the Criminal Act;

1. Sentencing (Scope of recommended punishment) : The basic area (referring to six months to one year), the basic area (referring to the period of imprisonment with labor for less than three billion won) (referring to the person subject to special sentencing) / the case where there is no purpose of evading tax, or where there is no result of evading tax, or the case where the crime committed continuously and repeatedly for profit-making purposes is committed;

2. The act of receiving tax invoices without determining the sentence of punishment is a serious crime that leads to the foundation of the tax order, and thus, the defendant's liability is not easy.

It is not so small that the total supply value of the tax invoice received by the defendant without real transactions is about 2 billion won.

However, the defendant reflects his fault in depth.

In order to pay personnel expenses to the employees belonging to the shipbuilding team who are engaged in the shipbuilding industry and whose business is difficult to be registered, it receives false tax statements corresponding to the personnel expenses, taking into account the circumstances.