A defendant shall be punished by imprisonment for six months.

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

Punishment of the crime

The defendant shall not deliver or receive a tax invoice under the Value-Added Tax Act, as an operator of D in C 32 Dong 213, which is located in Si interest city, without supplying or receiving goods or services.

1. On December 1, 2015, the Defendant issued a false tax invoice of KRW 106,293,792, as if he/she supplied office equipment and expendable goods equivalent to KRW 106,293,792, and issued a false tax invoice of KRW 473,328,790 on a total of four occasions as shown in the list of crimes in the attached Table (1) from that time to December 30, 2015, without supplying goods or services, such as actual office equipment and services, to four companies, even though he/she did not supply office equipment and expendable goods to E.

2. On December 1, 2015, the Defendant received a false tax invoice of KRW 95,664,415 from F, as if he/she received a false tax invoice of KRW 95,64,415, even though he/she did not receive earth, etc. from F, and received four copies of the false tax invoice of KRW 460,816,645 in total from that time to December 30, 2015, without being supplied goods or services, such as actual earthpers, through four times as in the list of crimes listed in attached Table (2).

Summary of Evidence

1. Statement by the defendant in court;

1. Application of Acts and subordinate statutes concerning electronic tax invoices, value-added returns, and tax invoices;

1. Relevant Article 10 of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act and the choice of imprisonment with prison labor for each crime;

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. Article 62 (1) of the Criminal Act on the suspended execution;

1. The reason for sentencing under Article 62-2 of the Criminal Act of the community service order is to recognize and reflect the defendant's wrongness.

The crime of this case was committed by raising sales, and the total amount of supply value received by issuing false tax invoice is significant.

At present, the enterprise is closed.