A defendant shall be punished by imprisonment for six months.

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.

Punishment of the crime

The defendant is a person who operates solar energy facility business, installation of solar and solar heat structure and renewable energy facility business with the trade name of "C Co., Ltd." in Daegu-gu B.

No person may issue or receive tax invoices under tax-related Acts without supplying or receiving goods or services.

Nevertheless, on March 29, 2013, the Defendant issued one copy of the tax invoice equivalent to KRW 411,60,000 in the supply price as if C Co., Ltd supplied goods or services, although C Co., Ltd. did not supply goods or services prior to health care. On May 30, 2013, the fact at the office of the said C Co., Ltd. was issued one copy of the tax invoice equivalent to KRW 36,909,090 in the supply price as if C Co. received goods or services, although C Co. was not supplied with goods or services from P Co., Ltd.

Summary of Evidence

1. Statement by the defendant in court;

1. Application of the Acts and subordinate statutes on the written accusation;

1. Punishment of a tax offense under Article 10 (3) 1 of the Punishment of Tax Evaders Act and selection of imprisonment with prison labor;

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

1. The crime of violation of the Punishment of Tax Evaders for the reason of sentencing under Article 62(1) of the Criminal Act is an element of sentencing unfavorable to the defendant, as it causes interference with the realization of national tax justice.

On the other hand, it is minor that the defendant led to the crime of this case, and the defendant's profit from the crime of this case is minor.

The fact that the defendant seems to have been punished once for a crime of double-class, and that there is no particular criminal history, etc. are sentencing factors favorable to the defendant.

In addition, the defendant's age, sex, environment, motive and background of the crime, means and consequence of the crime, and all the circumstances that form the conditions for the sentencing as shown in the argument of this case, such as the circumstances after the crime, are considered as the disposition.