A defendant shall be punished by imprisonment for not less than one year and six months.

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

Punishment of the crime

From April 2010 to June 2013, the Defendant is a person who has operated (State) D (State)D established for the purpose of dancing, retailing, etc. of computers and peripheral devices (State E (State E) from November 16, 2012; hereinafter “State E”).

Around January 31, 2011, the Defendant issued a tax invoice of KRW 9,072,7272,727, as if the Defendant supplied computers and peripheral devices to the G company, although the Defendant did not supply computers and peripheral devices equivalent to KRW 9,072,727 to the G company, the Defendant issued a tax invoice of KRW 9,072,727.

In addition, from May 14, 2010 to June 28, 2013, the Defendant did not supply goods or services from 31 to 31 companies, as shown in the list of crimes, and issued 380 tax invoices equivalent to the total value of supply in KRW 6,117,113,437.

Summary of Evidence

1. Defendant's legal statement;

1. An interrogation protocol of the accused and H by the prosecution;

1. Each police statement to I, J, and K;

1. Written accusation from the director of Seoul Regional Tax Office;

1. Application of Acts and subordinate statutes to a report on the completion of a criminal investigation on data, electronic commerce transaction items and estimates, returns on value added taxes, tax invoices analysis sheet, a list of tax invoices by customer, a list of tax invoices by customer, each tax invoice, each electronic tax invoice, deposit details of the I-book, a copy of the receipt of goods, and

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act and the choice of punishment concerning the facts constituting the crime, and the selection of imprisonment;

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

1. Article 62 (1) of the Criminal Act (the following grounds for sentencing)

1. Reasons for sentencing under Article 62-2(1) of the Social Service and Article 59 of the Act on Probation, Etc. [the scope of recommendations] general tax invoices, etc. are issued and received, etc., and the basic area (not less than 5 billion won) is described in the basic area (not less than 6-2 years): As a result of adding up the same kind of competition, the period of committing a type 2-stage increase [the decision of sentence] is long, and a false tax invoice is included