A defendant shall be punished by imprisonment for four months.

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

(e).

Punishment of the crime

The defendant is a person who is engaged in the distribution business of steel bars with the trade name of Co., Ltd. in Ansan-si.

No tax invoice under the Value-Added Tax Act shall be issued without being supplied with goods or services.

Nevertheless, the Defendant was issued a tax invoice of KRW 17,59,360 of supply value and a tax invoice of KRW 17,367,740 of supply value and KRW 17,367,740 of supply value without being supplied goods or services equivalent to KRW 34,927,100 from D (representative E) by the Defendant around December 21, 2012.

Summary of Evidence

1. Defendant's legal statement;

1. A written statement;

1. Electronic tax invoices (two copies processed) (not more than 22 pages of evidence);

1. Financial flow related to the processing and purchase agreement;

1. A list of electronic tax invoices;

1. Application of Acts and subordinate statutes to investigation reports (main) (the call of an excursion ship in charge of D);

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime, Article 10 (3) 1 of the Punishment of Tax Evaders Act ( point of receipt of false tax invoices) and the choice of imprisonment with prison labor;

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 Act on the Suspension of Execution [The favorable circumstances for sentencing as follows] (Article 10(3)1 of the Punishment of Tax Evaders Act, unlike the issuance of tax invoices for the portion of innocence and the receipt of tax invoices under the following, does not require that the business registration under the name of the offender has been made in the name of the offender (see Supreme Court Decision 2014Do11519, Oct. 27, 2014)] of the reason for sentencing [the scope of recommending punishment] [the case where the actual amount of profit is minor [special mitigation] of the mitigated area of category 1 (less than 3 billion won), such as the receipt of a false tax invoice] (Article 62(1) of the Criminal Act (Article 62(1) [Article 10(3)1 of the Punishment of Tax Evaders Act] (Article 2014Do11519, Oct. 27, 2014].