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

except that 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

On February 6, 2013, the Defendant was sentenced to a suspended sentence of two years for the violation of the Punishment of Tax Evaders Act by the Daejeon District Court on August 14, 2013.

The Defendant is the actual operator of the “stock company D” established for the purpose of automobile parts, assembly, manufacture, and human resources contract, and food wholesale and retail business in Chungcheongnam-gu, Chungcheongnam-gu, Chungcheongnam-gu, Chungcheongnam-gu.

On February 12, 2011, the Defendant: (a) around February 12, 201, issued a tax invoice stating “D”, “(State) E”, “(State E”; (b) February 12, 2012,” and “76,054,400” in the supply price column, to a non-party, although there was no fact that D had supplied goods or services equivalent to KRW 76,054,40 to E; (c) the Defendant prepared a tax invoice in the supplier column of the tax invoice; and (d) issued it to a non-party.

In addition, the defendant from January 31, 201 to the same year.

6. By the end of 30.30, the supply price was received or delivered in total 21 copies of the false sales and purchase tax invoice equivalent to the total value of 834,016,960 won, even though there was no supply or provision of the goods or services as shown in the annexed list of crimes.

Summary of Evidence

1. Defendant's legal statement;

1. A protocol concerning the police investigation of suspect with regard to F;

1. Investigation report of value-added tax;

1. A list of total tax invoices by customer and by seller, and each electronic tax invoice;

1. A written accusation;

1. The application of Acts and subordinate statutes to criminal records, fine records, and confirmation reports;

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

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

1. It is so decided as per Disposition by the assent of all participating Justices on the ground that Article 62(1) of the Criminal Act provides that the crime of violating the Punishment of Tax Evaders Act and each of the crimes of this case are concurrent crimes under the latter part of Article 37 of the Criminal Act, which is not significant in benefits obtained by the defendant from crimes.