A defendant shall be punished by imprisonment for six months.

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

Punishment of the crime

The defendant is the representative director of G, who is a real representative of construction materials sales company D in Incheon Dong-gu building B, and is a construction materials company in Gangseo-gu Seoul Metropolitan Government E building F.

1. On July 1, 2016, the Defendant issued a false tax invoice of KRW 930,63,000 in total of supply value, as indicated in the separate sheet of crime, respectively, from around 15 to 20 December 2016, the Defendant issued a false tax invoice of KRW 930,63,00 in total of supply value, as indicated in the separate sheet of crime, in spite of the absence of the fact that goods or services were supplied to D in the said G office.

2. On July 1, 2016, the Defendant received a false tax invoice: (a) the Defendant received a false tax invoice of KRW 930,63,000 in total of the value of supply, as shown in the separate crime list, from around 15 to December 20, 2016, each of which was issued a false tax invoice of KRW 930,63,00 in total, as shown in the separate crime list, stating that “the supplier: D, supply price: 75,790,000,” although there was no fact that goods or services were supplied by G from the above D office.

Summary of Evidence

1. Defendant's legal statement;

1. Application of the Acts and subordinate statutes on the written accusation;

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. Reasons for sentencing [the range of recommending sentence] under Article 62(1) of the Criminal Act (the favorable circumstances as seen below) of the suspended sentence, the basic area (6-1 year) (6-1 year) of the first category (6-1 year) of the Criminal Act, including the receipt of a false tax invoice (the decision of sentence] [the decision of sentence] shall be determined as ordered by taking full account of the sentencing conditions as shown in the trial process of this case, such as the Defendant’s age, character and conduct, family relations, family relationship, home environment, motive and means of a crime

A favorable condition: The Defendant is the instant case.