A defendant shall be punished by imprisonment for not less than three months.

Of the facts charged in the instant case, the sum table of separate tax invoices by customer is as follows.

Punishment of the crime

On February 18, 2014, the Defendant was sentenced to ten months of imprisonment with prison labor for fraud, etc. in the support of Suwon Fagwon, and the judgment became final and conclusive on July 24, 2014.

In this part of the facts charged by the Defendant, there is no evidence to acknowledge “in collusion with C”.

On November 28, 2012, E issued an electronic tax invoice stating “J”, “J”, “D”, “the balance of land sale and purchase contract deposit”, “600,000,000”, and “60,000,000” in the tax item column in the business registration number column of the supplier, in spite of the fact that E had not provided goods or services to D, and issued and received the invoice in the item column of “J” and “D”, “real estate sale and purchase contract deposit”, “30,000,000,000”, and “30,000,000,000”, respectively, in the item column of the supplier’s registration number.

Summary of Evidence

1. Statement by the defendant in court;

1. Each electronic tax invoice (60 million won, 300 million won);

1. Application of Acts and subordinate statutes to inquiries about criminal records and investigation records;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act related to the crime. Article 10 (3) 1 of the Punishment of Tax Evaders Act (Issuance and Receipt of False Purchase Tax Invoice);

1. Articles 40 and 50 of the Criminal Act concerning the ordinary concurrent crimes (a punishment imposed on a crime of violating the Punishment of Tax Evaders Act concerning the tax invoice of KRW 600,000,000 heavier than the quality of the crime);

1. Selection of imprisonment with prison labor chosen;

1. The latter part of Article 37 of the Criminal Code that treats concurrent crimes: (a) the total amount of account statements of false purchase tax for the reason of sentencing under Article 39(1) and previous convictions, etc. shall be considered disadvantageous circumstances; (b) the actual profits earned by the Defendant and the equity in the case of being tried together with all criminal facts shall be considered favorable circumstances.

In this context, the sentencing conditions of Article 51 of the Criminal Act, such as the defendant's age, sex, and environment, shall be comprehensively considered and determined as ordered.

The acquittal portion

1. Facts charged (Submission of a sum table of accounts of individual tax invoices by customer entered in a false statement);

A. The Defendant.