A defendant shall be punished by imprisonment for ten months and a fine of ten thousand won.

When the defendant does not pay the above fine.

Punishment of the crime

[Judgment of the court below] The defendant is a person who actually operated a limited company with the trade name "D Co., Ltd." in subparagraph (C) of this paragraph between January 2017 and October 19, 2017.

[Judgment of the court below] No person shall issue or be issued a tax invoice without supplying or being supplied with goods or services

Nevertheless, around February 10, 2017, the Defendant issued 10 copies of false tax invoices equivalent to KRW 100,277,272 of the supply price as if the company supplied the goods or services to E, and issued 10 copies of false tax invoices of KRW 100,277,272 of the supply price as if the company supplied the goods or services to E, from that time until that time, until September 6, 2017.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Application of Acts and subordinate statutes on electronic tax invoices;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act concerning the crimes committed;

1. Imprisonment with prison labor and a fine concurrently under Article 10 (5) of the Punishment of Tax Evaders Act;

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

1. Articles 70 (1) and 69 (2) of the Criminal Act for the detention of a workhouse;

1. Article 62(1) and (2) of the Criminal Act on the suspension of execution (limited to imprisonment);

1. Reasons for sentencing under Article 334 (1) of the Criminal Procedure Act of the provisional payment order;

1. Where the reduction area (one month to October) (special mitigation) in the mitigated area (one month to October) (special mitigation) has no purpose or any result of tax evasion has not occurred, such as the receipt, etc. of general tax invoices, in the application of the sentencing guidelines (Scope of recommending punishment) and the issuance, etc. of false tax invoices;

2. According to the sentence decisions, comprehensively taking account of the sentencing conditions shown in the trial process of this case, such as the Defendant’s age, character and conduct, family relationship, family environment, motive and means of crime, and the circumstances after the crime, the sentence as ordered shall be determined.

e.beliable;