A defendant shall be punished by imprisonment for six months.

However, 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 a person who has operated a distributor, such as a mutual cosmetic, “D” in Mapo-gu Seoul Metropolitan Government 5th floor C.

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

On September 8, 2017, the Defendant issued a false tax invoice of KRW 910,325,500 over 47 occasions, as indicated in the separate list of crimes, including the issuance of a false tax invoice stating that D supplied goods or services equivalent to KRW 10,040,00 in E, even though D had not supplied goods or services equivalent to KRW 10,000.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation, a list of offenses, a report upon investigation into offenses (violation of tax invoices), and electronic tax invoices;

1. Responses requested to provide investigation data, reports on the completion of investigations into offenses, and lists of crimes;

1. A written confirmation of request for investigation data (in response to a request for data from a prosecutor), personal information of a transaction company, and details of transactions by company;

1. Statement of statement by the police against leapment;

1. One copy of investigation report (Submission of a detailed statement of transaction in passbook under the name of a suspect), and one copy of passbook;

1. Application of Acts and subordinate statutes to the written statement of the prosecution concerning investigation report (verification of F processed sales);

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;

1. Reasons for sentencing under Article 62-2 of the Criminal Act of the community service order;

1. Scope of punishment by law: Imprisonment with prison labor for one to four years;

2. The scope of recommendations according to the sentencing criteria (decision of types) [the scope of recommendations] for tax crimes; the issuance, etc. of general tax invoices [the category 1] below 3 billion won (the scope of recommendations and recommendations]; the basic area of recommendations and recommendations; six months to one year;

3. Determination of sentence: Six months of imprisonment, two years of suspended sentence, and 120 hours of community service order;