A defendant shall be punished by imprisonment for six months.

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

Punishment of the crime

1. No person who issues a false tax invoice shall issue any tax invoice under tax-related Acts without supplying goods or services;

On January 28, 2012, the Defendant issued a false tax invoice amounting to KRW 1,487,890,000 for 67 times in total, as shown in the attached Table 1 column from the date of the crime, to December 31, 2013, including that at the office of “C” office of the Defendant’s operation of Gangdong-gu Seoul apartment 1805, without supplying goods or services to D, and issuing false tax invoice amounting to KRW 30,100,000 for supply value, instead of supplying goods or services to D.

2. On January 18, 2013, the Defendant submitted a list of total tax invoices by false seller at the “C” office located in Seongbuk-gu Seoul Metropolitan Government Defendant’s operation of Seongbuk-gu Seoul Party E, without having received goods or services from the purchaser transaction partner, the Defendant falsely prepared a list of total tax invoices of KRW 187,082,00 in total as shown in the attached Table 2 of the daily list of crimes, and submitted it through the National Tax Service’s website (htp://mb.hometax.go.).

In the above manner, the Defendant submitted a false list of total tax invoices by purchaser three times, such as in the table 2 of the daily list of crimes in attached Form 2.

Summary of Evidence

1. Statement by the defendant in court;

1. Written accusation of the tax office having jurisdiction over the strike;

1. Correction of written accusation at the tax office having jurisdiction over the strike;

1. A value-added tax return by a general taxable person (Nos. 4-6, 8, and 10 in the evidence list);

1. Application of Acts and subordinate statutes to a list of total tax invoices by customer (Evidence No. 5, 7, 8, 9, 11);

1. Relevant legal provisions concerning the facts constituting an offense, 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 issuance of false tax invoices), and Article 10(3)3 of the Punishment of Tax Evaders Act (the submission of a list of total tax invoices by false seller), and the

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. Grounds for sentencing under Article 62 (1) of the Criminal Act;

1. The scope of applicable sentences under the law: Imprisonment of one month or more.