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

However, the execution of the above punishment shall be suspended for two years from the date of the final judgment.

Punishment of the crime

The defendant is registered as "D" in the name of friendly C, and is a person who conducts a construction business, such as Changho Corporation, in Busan Dong-gu E.

No one shall issue or obtain a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services, and shall submit to the Government a list of total tax invoices by seller or seller entered in falsity.

1. Notwithstanding the fact that the Defendant did not supply goods or services to the Felel (representative G), the Defendant issued, around November 23, 201, a tax invoice stating that at the aforesaid D office supplied goods or services equivalent to KRW 300,000,000 to the Fel, as if he were supplied goods or services at the Fel, and issued or received a false tax invoice stating that the Defendant supplied goods or services worth KRW 994,796,000 in total over 11 times until December 31, 2011 as shown in the attached list of crimes.

2. In fact, the Defendant, from July 1, 201 to December 31, 201, did not provide goods or services to H Construction. However, around January 26, 2012, the Defendant, at the above D office, prepared a list of total tax invoices by sales office (2 years in 201) by falsity, as if he/she supplied goods or services equivalent to KRW 45,00,000 to H Construction during the above period, and submitted it to the head of the Dong affairs office located in Busan-gu 1463-4, Busan-do 1463-4.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Application of the provisions of Acts and subordinate statutes concerning reports on the completion of investigation into trade order, re-issuance resolution of value-added tax, estimates, copies of passbooks, final return of value-added tax by general taxable persons, total tax invoices by buyer, total tax invoices by buyer, electronic tax invoices,

1. Relevant Article 10 (3) 1 and 3 of the Punishment of Tax Evaders Act, and the choice of imprisonment with prison labor for any type of crime;

1. The former part of Article 37 of the Criminal Code and Article 38 of the Criminal Code among concurrent crimes.