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

Defendant

A is a person who operates B as a fishery products distributor.

1. No person who receives a false tax invoice shall receive a tax invoice under tax-related Acts without being supplied with goods or services;

On March 3, 2013, the Defendant was issued three copies of false purchase tax invoices causing 300 million won in total of supply values in the name of D, as shown in the list of crimes in the attached Form D around July 31, 2012, even though the Defendant was not supplied with goods or services from D, as if he was supplied with fishery products equivalent to KRW 100 million from D around July 31, 2012.

2. No person who submits a false list of total tax invoices by customer shall enter and submit to the Government a false list of total tax invoices by customer under tax-related Acts without being supplied with goods or services;

On April 2, 2013, the Defendant reported the current status of the port tax office located in the north-gu, 346 at the center of the port, North-gu, 346, and submitted a false list of total tax invoices for purchase punishment as if the Defendant was supplied with goods or services equivalent to KRW 300 million, even though the Defendant had not received goods or services from D.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the interrogation of the suspect by each prosecutor against the defendant or E;

1. A copy of each invoice;

1. A list of invoices by seller (A, B);

1. Report on the current status of the B place of business (the application of statutes in 2012);

1. Article 10 (3) 2 of the Punishment of Tax Evaders Act (the receipt of false tax invoices) concerning the crime, and Article 10 (3) 4 of the Punishment of Tax Evaders Act (the submission of a sum table of tax invoices by customer and customer) of the Punishment of Tax Evaders Act;

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. Article 62(1) of the Criminal Act (the point of business closure);