A defendant shall be punished by imprisonment for one year.

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 the representative director of C, a corporation established for the purpose of acting on behalf of the defendant in B and B in Si interest-si.

On July 27, 2017, the Defendant received a total of KRW 2,524,52,000 from D, including the receipt of false tax invoices of KRW 312,972,00 from D, even though there was no fact that the Defendant received goods or services from D, and received false tax invoices of KRW 2,524,52,00 in total seven times from April 9, 2018, as shown in the separate list of crimes.

Summary of Evidence

1. Statement by the defendant in court;

1. The police statement protocol with respect to E, F and G;

1. A written accusation;

1. Submission of materials filed by the complainant, business registration certificate, copy of purchase tax invoice, certified copy of corporate registry, ledger of customers, ledger of customers, deposit table, investigation report (H workers and monetary content), attachment (I related to the judgment), investigation report (Attachment to I trial record), application of Acts and subordinate statutes on public trial records;

1. Article 10 (3) 1 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018) (amended by Act No. 16108, Dec. 31, 201);

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. The reason for sentencing under Article 62(1) of the Criminal Act of the suspended sentence is that the total amount of the supply of the tax invoice for false receipt of the instant case exceeds 2.5 billion won, in light of the fairness of tax order and the state’s legitimate exercise of the right to collect taxes, and the degree of confusion and disability, the criminal liability is heavy.

However, the defendant shows an attitude against the defendant, and there is no particular criminal history other than a single type of fine, and there is no other favorable circumstances and D business operator.

The degree and balance of punishment I received by the accused and the age, sex, environment, motive, means and result of the crime, and all the sentencing conditions shown in the arguments of this case, such as the circumstances after the crime, shall be determined as the text of the punishment.