A defendant shall be punished by imprisonment for not more than ten 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

From April 26, 2002, the Defendant operates D (business registration number E), which is a snicking business entity in Kimpo-si, Kimpo-si.

1. On February 26, 2010, the Defendant issued an invoice amounting to KRW 44,736,00,000, in total, two times during the period from March 30, 2010, even though there was no fact that he had supplied snick light to F’s G at the foregoing D office, and issued an invoice amounting to KRW 19,00,00, in total, even though he had not supplied goods or services on two occasions, as shown in the List of Offenses (1).

2. On February 10, 2012, the Defendant submitted to the Government a false list of total tax invoices by customer, stating as if he/she had supplied any goods or services in G during the period from January 1, 201 to December 31, 2011, while making the report on current status of current status of current year of 201 of the above company at Kimpo-ri around February 10, 201, the Defendant corrected the “list of total tax invoices by customer” as indicated in the attached sheet of crimes (2) from that time until February 12, 2013 as the “list of total tax invoices by customer”.

A total sum of KRW 1.380,000,000 was submitted to the Government, although there was no supply of goods or services on a total two occasions, such as the entry.

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes of an accusation, each tax invoice, a list of total invoices by customer, and the head of each customer bank;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 2 of the Punishment of Tax Evaders Act (the issuance of invoices under the Income Tax Act without supplying goods or services), and Article 10 (3) 4 of the Punishment of Tax Evaders Act (the submission to the Government of the list of the total account statements by customer under the Income Tax Act without supplying goods or services) concerning the facts constituting an offense, and of the decision of imprisonment, respectively;

1. The Criminal Act among concurrent crimes.