A defendant shall be punished by imprisonment for six months.

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

Punishment of the crime

The Defendant is a representative of C Distribution, from October 29, 2014 to December 20, 2014, who has a place of business in Gyeyang-gun B.

1. On January 31, 2015, the Defendant issued a false tax invoice of KRW 700,578,000 in total without the supply of goods or services, as shown in the list of offenses listed in the attached Table, including the issuance of one copy of the tax invoice, stating as if he/she supplied households equivalent to KRW 3,50,000 in supply value, although he/she did not have any supply of households to D and D, and issued 40,578,000 in total without the supply of goods or services.

2. On January 25, 2016, the Defendant submitted a list of total tax invoices by customer with false entries on the Internet at the same place as indicated in paragraph 1 of this Article, and the Defendant submitted a list of total tax invoices by customer with false entries, as if he/she supplied households equivalent to KRW 1,475,645,00,00, in total, as if he/she supplied households equivalent to KRW 3,50,000, although he/she did not supply households with D electric units, he/she supplied a false list of total tax invoices by customer with false entries.

Summary of Evidence

1. Statement by the defendant in court;

1. The protocol of suspect examination of a person who has made a statement to the police against E by the prosecution;

1. Supplementary records;

1. A copy of tax invoice and a copy of a list of total tax invoices by customer;

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

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10(3)1 of the Punishment of Tax Evaders Act (the issuance of false tax invoices), Article 10(3)3 of the Punishment of Tax Evaders Act (the submission of false invoices by customer) (the submission of false invoices by customer), and the selection of imprisonment, respectively;

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

1. Reasons for sentencing under Article 62-2 of the Social Service Order Criminal Act [the scope of recommending punishment] There is no basic area (6 months to one year) (the period from June to one year) of the basic area (the period from June to six years) (the period of special sentencing) (the decision of sentence) (the suspended sentence for six months).