A defendant shall be punished by imprisonment for not less than eight months.

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.

Punishment of the crime

The defendant is a person who operates C.

On July 18, 2011, the Defendant was issued a false tax invoice amounting to KRW 892,84,750 in total supply amounting to KRW 892,84,750 on 24 occasions, as shown in the separate crime list, from around October 28, 2012, including that the Defendant was issued a copy of the tax invoice stating as if he was supplied with goods or services equivalent to KRW 33,00,00 from E, even though he had not received goods or services from E (State) even though he had not received goods or services from E.

Summary of Evidence

1. The defendant's legal statement (as at the fourth public trial date);

1. Statement made by the prosecution against the F;

1. A written accusation prepared by the head of a budget tax office;

1. A report on investigation (attached tax invoices);

1. Application of tax invoices and aggregate table Acts and subordinate statutes;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act (a point of issuing false tax invoices) and 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. Grounds for sentencing under Article 62 (1) of the Criminal Act;

1. In the case of concurrent crimes of the same kind between crimes, such as receipt of general tax invoices, etc. subject to sentencing guidelines, an amount calculated by aggregating the sum of the evaded tax amounts or the supply values, etc. shall be determined on the basis of the total sum, and an area within the scope of sentence which is deemed appropriate in consideration of

[Scope of Recommendation] The basic area (from June to one year) of No. 1 (the amount less than 3 billion won) including the receipt of a false tax invoice (the amount of punishment)

2. The crime of this case, which was determined to be sentenced, is an obstacle to the exercise of the State’s right to collect tax, and is not good, and the fact that the Defendant’s total supply amount of the tax invoice issued by false means is not certain, is disadvantageous to the Defendant.

However, it shall be taken into account the fact that the defendant is erroneous and speaks against the defendant, the circumstances leading to the crime of this case, etc.