A defendant shall be punished by imprisonment for six months.

Punishment of the crime

The Defendant’s written indictment, in which C (Death on February 2, 2014) actually controlled, D shop in the branch of the party branch, and E Co., Ltd. with the headquarters registered in 112 Dong 112 Dong 1, is indicated as “C,” but it is obvious that it is a clerical error.

(hereinafter referred to as “victimed corporation”) is a person registered as a director in the company, while F, the spouse of C, is written in the indictment on February 3, 2010, stating “F, February 1, 2010.” However, it is obvious that it is a clerical error.

A person registered as a representative director of a damaged corporation is registered.

On December 2, 2014, the Defendant would sell the instant legal entity from F in a bank located in the Dong-dong, Dong-dong, Young-si, Sinman on the early 2014.

F. F. The original business registration certificate, corporate seal impression, and corporate seal card received from F.

On the other hand, the Defendant is a director of the damaged corporation and was delegated by F to sell the damaged corporation, so there was a duty to perform the duties of the victimized corporation with the fiduciary duty.

Nevertheless, on December 30, 2014, the Defendant issued false tax invoices in the name of the victimized corporation at the time of Gugri-si (hereinafter referred to as "Gugri-si") and received a proposal from H to give half of the amount of value added at the time of supply under the name of the victimized corporation, thereby causing property damage equivalent to the above amount by issuing a false tax invoice of KRW 9,500,000 for the total amount of the supply amount and KRW 9,50,000 for the total amount of the supply amount and KRW 9,50,000 for the damaged corporation, from that time to June 30, 2016, the Defendant was liable to pay the value added tax of KRW 41,037,50 for the false tax invoices in the name of the victimized corporation.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made to F in the police statement protocol;

1. A certified copy of the corporate registry, certification of standards for taxation of value-added taxes, demands for tax payment, electronic tax invoice, and tax invoice;