A defendant shall be punished by imprisonment for one year.

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

On the fourth floor of Songpa-gu Seoul Metropolitan Government C building, the Defendant was a director of the business team of D for the purpose of advertising planning, manufacturing, electronic equipment trade, etc.

The Defendant, on October 30, 201, issued a tax invoice in the name of the above D in the manner that: (a) although the above D did not have supplied goods or services; (b) around October 30, 2010, he affixed the corporate seal of the above D to the supplier column of the tax invoice; and (c) E, on the date of preparation, issued the tax invoice in the name of the above D in the manner that the supplier column “(s)D”, “(s) name electronic in the supplier column”, “124,545,45 won”, and “124,545 won” in the supply price column, as well as issuing one tax invoice in the name of the above D from July 30, 2010 to December 31, 2010, with the total value of supply in the name of the above D in the name of 2,532,697,546 won as indicated in the attached list of crimes.

Accordingly, the defendant did not supply goods or services and issued tax invoices under the Value-Added Tax Act.

Summary of Evidence

1. Defendant's legal statement;

1. The police statement concerning F;

1. A written review of additional data research and a report on completion of the investigation of value-added tax;

1. Application of Acts and subordinate statutes, such as a list of total tax invoices, tax invoices, certificates of respective transaction details, etc., tax invoices, deposit lists, etc. on the two-year total tax invoices;

1. Relevant Article 10 (3) 1 of the Punishment of Tax Evaders Act and the choice of imprisonment with prison labor for each case concerning the crime;

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. The reason for sentencing under Article 62-2(1) of the Social Service Order Act, Article 59 of the Act on Probation, etc. [the scope of recommendations] and the reason for the issuance of general tax invoices, etc.