A defendant shall be punished by imprisonment for not less than eight months.

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

Punishment of the crime

From September 30, 2011, the Defendant practically operated D in Gangwon-si, Gangwon-si.

1. No person who violates the Punishment of Tax Evaders Act due to receipt of an invoice shall be issued with an invoice under tax-related Acts without being supplied with goods or services;

Nevertheless, on September 30, 2013, the Defendant was issued an invoice to the effect that he received goods or services worth KRW 130 million, even though he did not receive goods or services from E, and was issued an invoice to December 30, 2013, total purchase amount of KRW 375 million during six times from around that time to around December 30, 2013, as shown in the separate crime list.

2. No person who violates the Punishment of Tax Evaders Act due to the submission of a list of total tax invoices by seller shall submit to the Government any false list of total tax invoices by seller under tax-related Acts without supplying or receiving any goods or services;

Nevertheless, on February 13, 2014, the Defendant received goods or services from E, etc., as stated in the foregoing paragraph (1), but received goods or services worth 375 million won. As such, the Defendant submitted a false list of invoices by seller to Gangnam Tax Offices.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police with regard to F;

1. Application of Acts and subordinate statutes to a written accusation, matters to be recognized as an offender, facts of offence, list of crimes, etc., tax invoices, list of purchase punishment bills, investigation reports ( listening to the statements by the representative of the counterpart company, such asG, etc.), investigation reports (report on the current status of business operators);

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime, Article 10 (3) 2 of the Punishment of Tax Evaders Act (the issuance thereof), Article 10 (3) 4 of the Punishment of Tax Evaders Act (the submission thereof), 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 (a fine shall be imposed on one occasion due to the previous conviction of this type);