A defendant shall be punished by imprisonment with prison labor for six months and by a fine of twenty-one thousand won.

The defendant does not pay the above fine.

Punishment of the crime

The defendant is the representative director of the D Co., Ltd. in Ansan-si C and B/Dong 1018.

At the office of the above D Co., Ltd. around December 3, 2013, the Defendant issued, or was issued, a false electronic tax invoice amounting to KRW 2,261,00,000 in total seven times from that time until December 31, 2013, including that D Co., Ltd received seven inspection equipment automation development amounting to KRW 532,40,000 from E Co., Ltd and E Co., Ltd., although there was no fact that the Defendant received the goods or services from E Co., Ltd. and E Co., Ltd., and that it received the false electronic tax invoice equivalent to KRW 532,40,000 from E Co., Ltd. and E Co., Ltd. to December 31, 2013.

Summary of Evidence

1. Statement by the defendant in court;

1. Records of examinations of suspected crimes against E;

1. A written accusation;

1. A copy of an electronic tax invoice;

1. Application of the Act and subordinate statutes to the investigation report (the attachment of the relevant judgment), investigation report (the closure of a suspect D Co., Ltd.);

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act (Concurrent punishment of imprisonment and fines under Article 10 (5) of the Punishment of Tax Evaders Act) concerning the crime;

1. For the punishment of aggravated concurrent crimes: Article 37 (former part of Article 37, Article 38 (1) 2, and Article 50 of the Criminal Act with respect to the fine: Article 20 of the Punishment of Tax Evaders Act, and the former part of Article 37 of the Criminal Act (the fine of three million won with respect to each act entered in the list of crimes in attached Form);

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

1. Article 62 (1) of the Criminal Act on the suspended execution;

1. Article 62-2 of the Criminal Act, Article 59 of the Act on the Observation, etc. of Protection, etc. of Social Service Orders;

1. Reasons for sentencing under Article 334(1) of the Criminal Procedure Act;

1. Where the reduction area (one month to October) in the mitigated area (one month) (one month to October) of category 1 (the amount of less than three billion won) including the application of sentencing guidelines (the scope of recommendation) (the amount of punishment) and the receipt of a false tax invoice, etc. (the amount of punishment shall be less than three billion won) does not have any purpose or any result of tax evasion does not occur;

2. Determination of sentence;