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 this judgment became final and conclusive.

Punishment of the crime

The Defendant is a person who runs wholesale and retail business, such as taxation and miscellaneous, with the trade name “D” in the Guri-si City.

On July 25, 2011, the Defendant submitted a list of total tax invoices for individual suppliers, stating the details of supply price in total four times from six companies from July 25, 201 to July 25, 2013, including the submission of a false list of total tax invoices for individual suppliers, as if the Defendant had not received goods from E from January 1, 201 to June 30, 201, even though there was no supply of goods equivalent to KRW 30,020,200 from the above company’s supply price during the said period, as if he was supplied with goods equivalent to KRW 30,020,200,00 from the above company’s supply price.

Summary of Evidence

1. Defendant's legal statement;

1. Written accusation, written confirmation, details of offence, and written opinion on processing, details of receipt of fake tax invoices, and application of the statute of the report on completion of an investigation;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 3 of the Punishment of Tax Evaders Act (the crime in this case shall be selected by imprisonment, taking into consideration the following factors: the crime is committed in a manner that disturbs sound commercial transactions and undermines transparency in taxes; the crime quality is not good; the period of the crime in this case; the amount entered in the list of total tax invoices by

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Suspension of execution under Article 62 (1) of the Criminal Act (see, e.g., Article 62 (1) of the Criminal Act that the defendant recognizes all of the crimes in this case and reflects the fact