A defendant shall be punished by imprisonment for six months.

except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Criminal facts

The Defendant is a person who engages in the business of manufacturing signboards in the name of “C”.

1. Around July 5, 2008, the Defendant issued 16 copies of the tax invoice for each seller’s false content that he/she supplied goods worth KRW 246,710,000,000 from that time to June 30, 209, including that he/she supplied goods worth KRW 39,80,000 for each seller’s supply price to the above Section D office without supplying goods or services to the Section D. However, the Defendant issued 16 copies of the tax invoice for each seller’s false content that he/she supplied goods worth KRW 246,710,000 for each seller’s supply price as shown in the attached list 1.

2. On October 7, 2008, the Defendant received 12 copies of a tax invoice by individual purchaser by false content that (i) the supply price of goods equivalent to KRW 15,00,000 was received from the (i.e., the supply price by individual purchaser) and (ii) the supply of goods equivalent to KRW 15,00,000 from the (ii) Cost set forth in attached Table 2 from the (iii) Cost set forth in attached Table 2, from that time, from March 25, 2009, that the Defendant received the supply of goods equivalent to KRW 237,318,000 as stated in attached Table 2.

Summary of Evidence

1. Defendant's legal statement;

1. An accusation, application of each tax invoice statute,

1. Article 11-2 (4) 1 of the Punishment of Tax Evaders Act (amended by Act No. 9346, Jan. 30, 2009; January 1, 2010; hereafter the same shall apply) and Article 11-2 (4) 1 of the former Punishment of Tax Evaders Act, the selection of punishment for the crime, and the selection of imprisonment;

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

1. There is no circumstance that confessions and reflects a crime under Article 62(1) of the Criminal Act, and that a taxpayer has received tax refund or obtained special benefits from the receipt of a false tax invoice. A relatively minor fine is twice a fine, but there is no criminal record of the same kind, circumstances leading to the crime, and the amount equivalent to the tax amount in arrears related to the instant case.