A defendant shall be punished by imprisonment for one year.

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 is a person who actually runs a manufacturing business chain in air in the area of Seongbuk-gu, Sungnam-si.

1. The Defendant, for the purpose of profit-making, omitted the term “for profit-making” in the facts charged.

On December 11, 2013, the facts at the above E office were received from F Co., Ltd. a copy of the tax invoice for each purchaser, stating as if the supply was received from F any goods or services equivalent to KRW 90,000,000, not having been supplied with any goods or services, as well as a receipt of one copy of the tax invoice for each purchaser from that time until December 30, 2014, without supplying any goods or services, as shown in attached Table 1, from that time to December 30, 2014.

2. On December 9, 2013, the Defendant issued, for profit-making purposes, a tax invoice amounting to KRW 1,63,700,000 without the supply of goods or services, as shown in the attached Table 2, to December 23, 2014, to KRW 13 without the supply of goods or services, including issuing a tax invoice of KRW 1,63,70,000 for each seller, stating as if the goods or services were supplied, although there was no fact that goods or services were supplied to Company G.

Summary of Evidence

1. Partial statement of the defendant;

1. Statement made by the police with H;

1. A written answer;

1. A written accusation, the circumstances of the offense, the written opinion on the disposition, and a written notice;

1. A list of the list of the list of the total tax invoices by individual supplier (2013Habs), list of the list of the total tax invoices by individual supplier (2014Sang), list of the list of the total tax invoices by individual supplier (2014Habs), list of the list of the total tax invoices by individual seller (2013Habs), list of the list of the total tax invoices by individual seller, list of the list of the total tax invoices by individual seller (2014Habs), list of the list of the total tax invoices by individual seller (2014Habss), list of the list of the total tax invoices by individual seller (2014Habs), F of the purchase of the corporate card by individual supplier by one quarter in January 2015, 2014, F of the purchase of the finalized corporate card by two predetermineded corporate cards by individual supplier (BF), and scheduled January 2, 2014.