A defendant shall be punished by imprisonment for one year.

except that 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 the Dispute Resolution Association, which is a human resources supplier, from January 6, 2016 to May 31, 2016.

No person shall issue or be issued a tax invoice under the Value-Added Tax Act without being supplied with or having been supplied with such goods or services.

Nevertheless, on January 31, 2016, the Defendant issued a false electronic tax invoice 81, which is the total supply value of 2,624,824,184, as shown in the separate crime list, to 15 companies, such as F, as if he/she supplied human resources to F, even though he/she supplied human resources to the original company, not F (representative G), the Defendant issued a false electronic tax invoice 5, which is the total supply value of 103,663,914, as if he/she was supplied with human resources from H and I.

Summary of Evidence

1. Partial statement of the suspect interrogation protocol of the accused by the prosecution;

1. A protocol of suspicion of tax offense against J;

1. The prosecutor's statement to K;

1. Written accusation of the director of the tax office;

1. Each investigation report (Attachment to a contract agreement, etc., M of the representative of the LU, etc., attached to the account transaction details, and adjusted details of receipt of the E-electronic tax invoice);

1. A value-added tax investigation report, a value-added tax return, an electronic tax invoice, an electronic tax invoice (purchase), a statement of transactions by account, a mass transfer tax invoice, a statement of the issuance of an electronic tax invoice, a total certificate of registered matters, and an integrated account statement - A balance settlement agreement, a dispute settlement agreement, D, a dispute settlement agreement, D, a credit cooperative agreement, a credit cooperative agreement, a credit cooperative agreement, a credit cooperative agreement, a book of transaction integration, each transaction statement, each written confirmation, each written claim for payment, each other document,

1. Application of Acts and subordinate statutes governing one CD;

1. Punishment of Tax Evaders Acts in relation to the relevant laws and the selection of punishment on the facts constituting the crime;