A defendant shall be punished by imprisonment for not less than eight 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 operated (ju)C from April 2, 2014 to May 29, 2018.

1. On June 3, 2016, the Defendant was issued a tax invoice of KRW 500 million as if he had not received goods or services from E, even though the fact at the site office of the new construction of the D 1st floor of Busan, Suwon-gu, Busan, was not a supply of goods or services.

2. On December 5, 2016, the Defendant issued a tax invoice of KRW 700,000,000 as the supply price was 70,000,000 as if the Defendant supplied the goods or services to E, although there was no supply of the goods or services.

Summary of Evidence

1. Defendant's legal statement;

1. A copy of the protocol of examination of prosecution concerning F;

1. Application of Acts and subordinate statutes to accusation reports, supplementary protocol, electronic tax invoices, investigation reports on tax offenses, investigation reports ( receipt of suspect A tax invoices and confirmation of the place of issuance);

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. The total amount of tax invoices issued or received by the defendant on the grounds of sentencing under Article 62-2 of the Criminal Act is large.

However, the defendant shows his mistake in depth, and he is the first offender, etc. (the amount of profit from the crime and the motive of the crime).