A defendant shall be punished by imprisonment for not more than ten months.

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

Punishment of the crime

The Defendant is the representative of the Seogu-gu “C”, who was engaged in the mobile phone trading business, and D is the representative of the company located in the Daegu Suwon-gu E, and is a person who is engaged in the mid-gu mobile phone export business.

Since Defendant, G, and the aforementioned D do not reveal the fact of their transactions and do so to evade various taxes, the companies exporting heavy mobile phone devices are aware of the fact that there is a need to issue a false tax invoice on behalf of the aforementioned actual traders in order to make a normal tax return, and that there is a data that will be responsible for the criminal liability (hereinafter referred to as "shot business operators").

The Defendant received a false tax invoice from the above G to request the individual entrepreneur to issue a false tax invoice necessary for exporting mobile phone devices from the above D. After receiving certain money and valuables, the Defendant sent the above “C” business operator registration data, etc. in the name of the Defendant through the above G, through the above “C”, and the fact is not having a customer or business network capable of purchasing heavy and heavy devices within a short period of time through the above “C,” and even though there was no purchase of heavy and heavy mobile devices, from January 13, 2014 to February 27, 2014, the Defendant purchased mobile phone devices in the amount of KRW 2.252,447,825 as indicated in the list of crimes in the separate sheet of crimes, and issued the tax invoice of KRW 2252,47,258,29,000,000 in total, as if the purchase price was sold to the exporter (State).

Accordingly, the Defendant, in collusion with the above G and D, issued 29 false tax invoices of 222,447,825 won in total.

Summary of Evidence

1. Defendant's legal statement;

1. Each prosecutor's interrogation protocol concerning H and D;

1. A written accusation;