A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

Punishment of the crime

No person shall issue or receive a tax invoice without supplying goods or services.

1. On June 27, 2013, the Defendant issued a false tax invoice of KRW 192,00,000 in the supply price as if he/she supplied the product to the Dispute Resolution Co., Ltd. F. F. F. F. F. F. F. F. F. F. F. F. F. F. F. F. F. F. F. F. F., the Defendant issued a false tax invoice of KRW 192,00,000 in total four times in total, such as “Crimes List 1” by the foregoing method from Oct. 31, 2013 to Oct. 31, 2013.

2. On July 9, 2013, the Defendant received a false tax invoice by the Defendant, which is in Seoul Jongno-gu E and 301, and the fact has not been supplied with goods or services from the LAF F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F FF, but it received a false tax invoice in the amount of KRW 191,545,45, and from that time until October 31, 2013, by pretending to have been supplied with the products from the LAF F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F F, which received a false tax invoice in the amount of KRW 1,05,545,81,819, in total, by means of the foregoing attached method until October 31, 2013.

Summary of Evidence

1. Statement by the defendant in court;

1. Accusations, electronic tax invoices, details of each transaction, and application of the statute of indictment;

1. Relevant Article 10 of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act and the choice of imprisonment with prison labor for each crime;

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. Article 62 (1) of the Criminal Act on the suspended execution;

1. The scope of recommended sentencing guidelines for sentencing under Article 62-2 of the Criminal Act of the community service order [the scope of recommended punishment].