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 becomes final and conclusive.

Punishment of the crime

The defendant is a person who operates the steel structure manufacturing business with the trade name of Kimhae-si C.

No tax invoice under the Value-Added Tax Act shall be issued or issued without supplying or being supplied with goods or services.

1. From July 2012 to December 2012, the Defendant violated the Punishment of Tax Evaders Act due to the issuance of false tax invoices: (a) issued five copies of the tax invoices worth KRW 321,50,000 in total, as shown in the separate sheet of crime (processed sale) as if he actually supplied goods or services, even though he did not have supplied goods or services to E, at the request of the E Representative F and G Representative H, known in the above D office with normal knowledge; and (b) upon the request of the H.

2. From July 2012 to December 2012, the Defendant violated the Punishment of Tax Evaders Act due to false tax invoices: (a) the sum of supply values as stated in the separate sheet of crime (processing) is KRW 294,984,00, as if the Defendant was actually supplied goods or services, as stated in the separate sheet of crime (processing Purchase) even though he did not receive goods or services from the J and K representative L at the above D office upon request from the L and K representative L; (b) the Defendant appears to be “324,481,00 won” in light of the accusation, crime list, etc., which appears to be a clerical error in the “294,984,000 won.”

It has been issued two copies of tax invoices equivalent to the amount of tax invoices.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Each letter of confirmation by J, L, and F;

1. A report on the closure of investigation, a statement of accusation, a list of crimes, a report on the investigation of facts of suspicion, the circumstances of tax offense, and a written opinion;

1. Application of each tax invoice statute;

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

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

3. The confession and reflect of each of the crimes in this case under Article 62(1) of the Criminal Act, the fact that there is no record of criminal punishment as a primary offender, and the situation after the crime is committed.