A defendant shall be punished by imprisonment for not less than eight months.

except that 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 the representative director of “D” in subparagraphs B and C at the time of racing.

1. The Defendant, at the D office around April 20, 2014, issued a tax invoice of an amount equivalent to KRW 454,54,454, which the Defendant Company entered in E in excess of the actual supply amount, and issued a tax invoice of an amount equivalent to KRW 200,000,000, which entered the Defendant Company in F in excess of the actual supply amount at the same place on June 30, 2014.

Accordingly, the Defendant issued a tax invoice by entering a false entry as if he received goods or services equivalent to the total value of supply 654,545,454 won.

2. On June 13, 2014, the Defendant received a false tax invoice as if he received the supply price of goods or services equivalent to KRW 199,950,000 from D office, even though the Defendant had not received goods or services equivalent to the supply price of KRW 199,950,00 from D office. On June 14, 2014, the Defendant received a false tax invoice equivalent to KRW 199,950,000 in the same manner at the same place.

Accordingly, the Defendant received a false tax invoice in the amount of KRW 399,900,000 in total twice.

Summary of Evidence

1. Defendant's legal statement;

1. A protocol concerning the suspect examination of the accused;

1. A written statement;

1. Written accusation and accusation - A list of total tax invoices by customer, each electronic tax invoice, and a detailed statement of each deposit transaction;

1. Application of statutes on the list of total tax invoices by seller;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (1) 1 of the Punishment of Tax Evaders Act (the issuance of tax invoices falsely entered, the selection of imprisonment with labor), and Article 10 (3) 1 of the Punishment of Tax Evaders Act (the receipt of tax invoices that do not supply goods or services, and the choice of imprisonment with labor);

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

1. The crime of this case on the grounds of sentencing under Article 62(1) of the Criminal Act is false even if the defendant did not receive goods or services while running the construction business.