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

[Criminal Power] On July 6, 2017, the Defendant was sentenced to 10 months of imprisonment for occupational embezzlement, etc. at the Seoul Southern District Court, and the said judgment became final and conclusive on November 21 of the same year.

【Criminal Facts】

From December 23, 2011 to December 23, 2011, the Defendant is the actual operator of the Seoul Yangcheon-gu Dispute Resolution Co., Ltd., which is mainly engaged in sports uniforms and the manufacture of malicious dust in Yangcheon-gu Seoul.

1. Receipt of a false tax invoice;

가. ㈜D 관련 피고인은 2014. 9. 30. 위 사업장에서 사실은 ㈜C가 ㈜D로부터 재화나 용역을 공급받은 사실이 없음에도 마치 ㈜D로부터 공급가액 240,000,000원 상당의 손톱깎기와 화학보호복을 공급받은 것처럼 기재된 허위 세금계산서 1매를 발급 받았다.

B. On June 30, 2015, the Defendant was issued a false tax invoice stating that the Plaintiff was supplied with the clothing raw materials, etc. equivalent to KRW 175,560,000, in the said place of business, even though the said place of business did not have received goods or services from the management and resolution committee of a dispute resolution.

2. On February 3, 2015, the Defendant submitted a list of total tax invoices by seller by false entry, and the Defendant submitted a false list of total tax invoices by double entry, which entered the supply price of goods or services equivalent to KRW 111,00,000 in total from the F of the Dispute Resolution Co., Ltd., even though the Plaintiff did not receive goods or services from the F of the Dispute Resolution Co., Ltd., in 2015.

Summary of Evidence

1. Partial statement of the defendant;

1. Protocol of examination of the suspect of crimes against G;

1. Each electronic tax invoice, list of total tax invoices by customer;

1. Written accusation and investigation report (Supplementary to written accusation by the head of the Yangcheon Tax Office);

1. Investigation report (the indictment for separate cases related to D and the attachment of police written opinions);

1. Investigation report (report on telephone conversations of a witness H (I));

1. Investigative Report (Verification of Business Registration Status of C, and Attachment of a certified copy of corporate register of the relevant corporation);

1. Previous convictions: The accused and defense counsel, such as the attachment of criminal records and criminal suspects' separate judgments, shall be indicated;