The punishment of the accused shall be determined by ten months of imprisonment.

Provided, That the above punishment shall be imposed for two years after the judgment becomes final and conclusive.

Punishment of the crime

The defendant is a person who operates C (the location in the corporate register: the area in the corporate register: the person who operates the Gangwon-gu Seoul Special Metropolitan City D and E).

1. Around December 17, 2014, the Defendant issued a false invoice: (a) around December 17, 2014, the Defendant issued a false invoice of KRW 620,000,000 in total supply value twice from that time, including, but not limited to, an invoice stating, “A”, “A”, “F farming association”, “supply value: 260,000,000 won”, “F farming association”, and “the supply value: 260,000 won.”

2. Around June 2, 2016, the Defendant issued a tax invoice stating that “A supplier: (a)”, “A supplier: (b)”, “H construction”, and “supply price: 18,182 won” as indicated in the crime sight No. 4, although there was no fact that he/she supplied H Construction with services of “civil engineering works from among the construction works of H construction manufacturing factories” at the office of the said stock company C.

3. On December 26, 2014, the Defendant received a false tax invoice of KRW 656,316,000 in total eight times from the time of receipt of the tax invoice stating “I”, “A supplier: “A”, “C”, “supply price: 479,050,000,” and “The supply price: 479,000,000” in the above C office of the said C office from June 30, 2016, the Defendant received false tax invoice of KRW 656,316,00 in total eight times, such as the list of crimes Nos. 3 and 5 to 11.

4. Around January 25, 2015, the Defendant submitted a list of total tax invoices by false seller. Around February 2014, at the office of the said C Co., Ltd., the Defendant reported the value-added tax on February 2, 2014, and submitted a false tax invoice No. 3 of the list of total tax invoices by seller (attached Form 3).

Summary of Evidence

1. Defendant's legal statement;

1. Written accusation of the red tax secretary;

1. Tax investigation;