A defendant shall be punished by imprisonment for four 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

The Defendant is a person who operates a “C” for the purpose of manufacturing and selling a tent specialized in the Heak-gu Seoul Metropolitan City B.

1. On October 31, 2018, the Defendant issued three copies of false tax invoices equivalent to KRW 300,803,000 of supply value by December 31, 2018, from the office of “C” to “C”, including the false tax invoices that C supplied goods or services equivalent to KRW 93,260,000 of supply value to “D”, even though C did not have supplied goods or services to “D,” and from that time, issued three copies of false tax invoices from that time until December 31, 2018, as indicated in the list of crimes in the attached Table.

2. On December 25, 2018, the Defendant received a false tax invoice that C received goods or services equivalent to KRW 214,615,000 from the supply price in the above “C” office from “E” office at around December 25, 2018, although there was no fact that C received goods or services from “E”.

3. On January 24, 2019, the Defendant submitted a false list of total tax invoices by customer, stating that C had supplied goods or services equivalent to KRW 300,803,000, total value of supply to D during the second period of February 2018, even though C had not supplied goods or services to D, the Defendant filed a false list of total tax invoices by customer with the said tax office, stating that C had supplied goods or services equivalent to KRW 300,803,00,000, in total, to D for 2018.

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes on an accusation, a copy of tax invoice, and a list of total tax invoices by customer;

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

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