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

From April 14, 2015, the Defendant operated the clothing wholesale business under the trade name “C” from Kimpo-si to Kimpo-si.

1. On April 30, 2015, the Defendant issued a false tax invoice in total amounting to KRW 1,935,153,600, including the issuance of the false tax invoice as if C had not supplied goods, such as clothing, to D in fact, at the above C office, even though C had not provided goods, such as clothing, etc., to D, from that time, until December 31, 2015, from that time, until December 31, 2015, the Defendant issued a false tax invoice in total amounting to KRW 1,935,153,60 in total, as shown in the list of crimes in Attached Table 1.

2. On July 27, 2015, the Defendant submitted a list of the separate tax invoices by the selling places, including the submission of a false list of the accounts of the sales places by which the false statement was entered as if he/she supplied D with the goods, such as clothes, although he/she did not have supplied the goods, such as clothing, at the office of Kimpo-si located in Kimpo-si in Kimpo-si, in fact D around July 27, 2015, the Defendant submitted a list of the accounts of the sales places by which the false statement was entered as to the total supply amount of KRW 530,00,000,000, from around that time to September 28, 2016, the sum table of the accounts of the accounts of the sales places by which the false statement was entered as to the total supply amount of KRW 1,935,153,60, as shown in the list of crimes 2

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the suspect examination of the accused by the prosecution;

1. Statement made by the police for E;

1. Application of Acts and subordinate statutes to each general taxable person of value-added tax return, and a copy of tax invoice;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) 1 and 3 of the Punishment of Tax Evaders Act (elective selection of imprisonment);

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. Reasons for sentencing under Article 62-2 of the Criminal Act of the community service order;

1. Criteria for sentencing [Scope of recommended punishment] Type 1 (less than 3 billion won) (not more than 6 months to 1 year) basic area (not more than 6 months) (no person subject to special sentencing) shall receive a false tax invoice, etc.;

2. The crime of this case in which the sentence of sentence was determined.