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

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.

Punishment of the crime

The Defendant is a person who actually operated a computer, surrounding equipment, and software wholesale and retail company with the trade name “D” from February 5, 2013 to February 17, 2020.

1. No person who issues a false tax invoice shall issue any tax invoice under the added-value-added tax-related Acts without supplying goods or services;

On August 30, 2019, the Defendant issued five copies of the tax invoice consisting of 15,700,000 won from that time until December 31, 2019, including issuing one copy of the tax invoice consisting of 18,200,000 won of the supply price as if D supplied the above services, although D had not performed CCTV installation and network construction in E, and from that time, from that time, until December 31, 2019, the Defendant issued five copies of the tax invoice consisting of 15,70,000 won of the supply price as shown in the attached Table 1.

2. No person shall receive a tax invoice under the added-value-added tax-related Acts without being supplied with goods or services;

Nevertheless, on January 6, 2020, the Defendant issued an electronic tax invoice consisting of 519,49,970 of the supply value twice as shown in the attached Table 2, including the receipt of an electronic tax invoice consisting of 47,227,270 of the supply value as if he received the above services, even though he did not have received management of computer peripheral devices from F, even though he did not have received from F. The Defendant received an electronic tax invoice consisting of 519,49,970 of the supply value, as in the attached Table 2.

Summary of Evidence

1. Statement by the defendant in court;

1. Application of Acts and subordinate statutes to accusations, reports on completion of investigation of value-added taxes, supplementary records, and investigation reports on each tax invoice by witnesses G telephone communications;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) 1 of the Punishment of Tax Evaders Act (elective of imprisonment);

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

1. The reason for sentencing under Article 62(1) of the Criminal Act is against the defendant, and there is no record of criminal punishment, and there are various labor positions after closure of the business.