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

except that 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 a person who operates the “D” in Gyeongbuk-gun, Gyeongbuk-gun.

No one shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or service.

Nevertheless, around October 31, 2011, the Defendant issued 18 copies of false tax invoices worth KRW 288,795,451 in total over 18 times from around that time to June 30, 2012, including the issuance of a false tax invoice as if the Defendant supplied goods or services equivalent to KRW 11,104,545, in fact, even though there was no fact that the Defendant supplied goods or services to the “E Farming Corporation”, and issued 18 copies of false tax invoices worth KRW 288,795,451 in total, as shown in the list of crimes in the attached Table.

Summary of Evidence

1. Defendant's legal statement;

1. A protocol concerning the suspect examination of the accused;

1. A written accusation or accusation;

1. Application of Acts and subordinate statutes of 18 copies of tax invoices, details of offenses and handling opinions, investigation records by suspects of offenses, and copies of tax invoices;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act concerning the facts constituting the crime;

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

1. It is so decided as per Disposition on the grounds of not less than Article 62 (1) of the Criminal Act (such as the fact that the defendant voluntarily reported the issuance of false tax invoices to the tax office, the violation of errors, and the absence of any record of punishment for suspension of qualifications or heavier punishment);