A defendant shall be punished by imprisonment for six months.

except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

(e).

Punishment of the crime

The Defendant operated E (Gu F and Asan City G) from January 1, 2012 to June 30, 2012.

1. On July 25, 2012, the Defendant submitted a false list of total tax invoices to the Government, stating that E was supplied with oil equivalent to KRW 579,972,728 from H, even though there was no fact that E was supplied with oil equivalent to the amount of KRW 579,972,728 from the tax office in the astronomical tax base around July 25, 2012.

2. On March 30, 2012, the Defendant received a false tax invoice: (a) as if he was supplied oil equivalent to KRW 313,327,273 to the supplier column, “E” in the supplier column, “E” in the date of preparation; and (b) was issued an electronic tax invoice under the Value-Added Tax Act stating “313,327,273” in the supply column; and (c) was issued until April 30, 2012 without being supplied with oil as shown in [Attachment 13] Nos. 13, 579,972,728 won in total without being supplied with oil.

Summary of Evidence

1. Partial statement of the defendant;

1. Each legal statement of the witness IJKM;

1. Each written accusation;

1. Application of Acts and subordinate statutes of the Daejeon District Court Decision 2013Guhap100964 Decided a criminal investigation report (report attached to a shipment slip), Daejeon District Court Decision 2013

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime, Article 10 (3) 3 of the Punishment of Tax Evaders Act (including the false entry and submission of the list of the total tax invoices by customer), Article 10 (3) 1 of the Punishment of Tax Evaders Act (a point of receipt of the false purchase tax invoices), and

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

1. Reasons for sentencing under Article 62(1) of the Criminal Act of the suspended sentence [Scope of Recommendation] Tax Crime Group, General Tax Invoice Receipt, etc. (Type 1), Basic Field, From six months to one year [whether suspended imprisonment is suspended]. The general reasons for writing that have no purpose of evading tax: The general reasons for writing that have no purpose of evading tax: