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 the “stock company C” in Heak-gu Seoul Metropolitan Government B.

No one shall be issued or issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services.

On June 15, 2013, the Defendant issued 22 copies of false tax invoices equivalent to 1,556,570,500 won in total of supply value as shown in the separate sheet of crime from around that time until November 30 of the same year, even though there was no fact that he supplied goods or services equivalent to 18,840,000 won in supply value to D.

Summary of Evidence

1. Defendant's legal statement;

1. Statement to E by the police;

1. A copy of the examination record by a witness;

1. A written accusation, a supplementary protocol, and a list of offenses;

1. A copy of the value-added tax return for the first period, 2013-2013;

1. A list of total tax invoices by customer:

1. A list of total tax invoices by seller:

1. A copy of an electronic tax invoice in suspicion of the issuance of the last 2 years, 2013;

1. A copy of an electronic tax invoice suspected of receiving the processed tax invoice, January 1, 2013-2013;

1. Details of account transactions;

1. C business registration application, etc.;

1. 24 copies of confirmation and guidance on employment income C;

1. Details of the submission of a detailed statement of daily work for C (the details of the submission of a detailed statement of tax affairs);

1. Provision and return of financial transaction information (integrated with an application for deposit transaction and accompanying documents), details of account transactions, etc.;

1. Application of G-related data (such as a written confirmation of the details of transactions, a written claim for human resources expenses, and the attendance book);

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) 1 of the Punishment of Tax Evaders Act which choose the penalty;

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 (The following extenuating circumstances among the reasons for sentencing);

1. The defendant with the reason for sentencing under Article 62-2 of the Criminal Code of the Social Service Order is the instant crime.