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

Provided, That the execution of the above punishment shall be suspended for two years from the date this judgment became final.

Punishment of the crime

On January 27, 2014, the Defendant was sentenced to two years of suspension of the execution of imprisonment for fraud at the Seoul Northern District Court on October 27, 2014, and was finally decided on February 4, 2014, and operated the computer peripheral peripheral chain B.

No one may deliver a tax invoice under the Value-Added Tax Act without supplying any goods or service.

Nevertheless, around July 31, 2009, the Defendant issued a false tax invoice of 1,296,593,280 won in total over 55 times from that time until April 1, 2013, as shown in the attached list of crimes, even though the Defendant did not have supplied goods or services to UNmerd Co., Ltd., which was located in the 6-dong 62, Yongsan-gu Seoul, Seoul, while the Defendant issued a false tax invoice of 2,127,273 won as if he supplied goods or services.

Summary of Evidence

1. Statement by the defendant in court;

1. A letter of accusation, details of offence and written opinion, copy of the report on the closure of the investigation into a tax offense, copy of the electronic tax invoice, and copy of the tax invoice;

1. Before judgment: The application of Acts and subordinate statutes to criminal records and report results before and after disposition;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act and the choice of imprisonment with prison labor concerning the crime;

1. The latter part of Article 37 and Article 39 (1) of the Criminal Act concerning concurrent crimes;

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 for not less than Article 62(1) of the Criminal Act (see, e.g., Supreme Court Decision 201Da1448, Apr.