A defendant shall be punished by imprisonment for not more than ten months.

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

From April 25, 2013 to December 2, 2014, the Defendant operated the mutual clothes manufacturing enterprise of “C” on the 2, 3th floor of the Seoul Jung-gu building.

1. From April 30, 2013 to June 2014, the Defendant issued a false tax invoice amounting to KRW 1,492,164,100,000, including the issuance of a false tax invoice from April 30, 2013 to June 20, including the issuance of goods or services equivalent to KRW 20,000 to D, although there was no fact that goods or services were supplied to D at the above C office.

2. Notwithstanding the fact that the Defendant received false tax invoices around April 30, 2013, the Defendant received false tax invoices from F, as if he were supplied goods or services equivalent to KRW 15 million from F, notwithstanding the fact that he had not received goods or services from F at the above C office, and received false tax invoices from F, including the receipt of false tax invoices from April 30, 2013 to June 4, 2014, including the receipt of false tax invoices equivalent to KRW 29,808,500,000, in total of supply values, as shown in the attached list of crimes (2).

Summary of Evidence

1. Partial statement of the defendant;

1. Each legal statement of witness G, H and I;

1. Each prosecutor and police interrogation protocol of the accused;

1. Full-time statement to J;

1. A written statement concerning K;

1. A report on the closure of investigation;

1. Application of each tax invoice, individual monthly wage ledger, details of transactions (Evidence No. 192-196 pages of evidence), details of payment, and provisions of Acts and subordinate statutes governing copies of bankbooks;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act and the selection of imprisonment with prison labor concerning the facts constituting 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. Reasons for conviction under Article 62-2 of the Criminal Act of the community service order;

1. The Defendant’s assertion L, M, N,O, P, Q, R, T, U, V, W, X, X, and limited liability company [2, 14, 15, 17, and 20] entered into an actual transaction and issued a tax invoice.

2...