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

From January 1, 1996 to now, the Defendant is a person who operates C with communication equipment sales business, such as personal phones and Ctv in Daegu Jung-gu, Jung-gu.

1. No person who violates the Punishment of Tax Evaders Act (issuance of false tax invoices) shall issue or receive any tax invoice under the Value-Added Tax Act without supplying or receiving any goods or services;

Nevertheless, on October 9, 2012, the Defendant issued 53 copies of the tax invoice equivalent to KRW 11,680,000 for the supply price, even though the Defendant did not supply goods or services to the said C office (ju), and issued 53 copies of the tax invoice equivalent to the total supply price of KRW 11,680,00 for each of the following crimes from around that time to December 29, 2012, not for the supply of goods or services to six companies, other than Gyeongnam Electric Power Co., Ltd., and instead for the total supply price of KRW 932,142,00 for each of the following crimes.

2. No person who is obliged to prepare and issue tax invoices under the Punishment of Tax Evaders Act (issuance of false tax invoices) plus added-value Acts shall issue them with false entries of the tax invoices;

Nevertheless, on May 3, 2012, the Defendant issued a false tax invoice of KRW 24,10,000 on the total supply value of KRW 5,040,00 in Gyeongnam power, even though the Defendant supplied goods or services equivalent to KRW 23,50,00 in Gyeongnam power, and around that time, from November 17, 2014 to around that time, the Defendant issued a false tax invoice of KRW 24,00 in 197,00 in the total supply value of 731,10,000 in 731,10,000 in 197,00 won in 197,074,820 in the attached Table 2.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police against D;

1. A written accusation;

1. A copy of a complete completion report on data survey;

1. Application of Acts and subordinate statutes to the result of analyzing the details of issuance, estimates, etc., copies of each tax invoice, details of each transaction, and details of each account;

1. Criminal facts;