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

From June 2009 to July 2013, the Defendant engaged in the distribution business of computer-related parts under the trade name of “(State)C” in Bupyeong-gu Seoul Special Metropolitan City B building 801.

1. On December 6, 2012, the Defendant issued a false tax invoice of the total value of KRW 1,009,000 in total four times from that time until December 31, 2012, including the issuance of a false tax invoice of the value of goods or goods equivalent to KRW 44,00,000, in spite of the fact that he/she had not supplied goods or services to D, as well as the issuance of a false tax invoice of the total value of KRW 1,00,000,000, in the same manner, from that time until December 31, 2012.

2. On December 3, 2012, the Defendant received false tax invoices: (a) even though there was no fact that the Defendant was supplied with goods or services from the State office at the State office at the State office at the State office at the State office at issue, the Defendant was issued a false tax invoice as if he was supplied with goods or services equivalent to KRW 460,000,000; and (b) from that time, issued five copies of false tax invoices equivalent to the total supply value of KRW 1,006,40,000 by the same method until December 28, 2012, such as the list of crimes (2) in the attached Form.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation and a written accusation;

1. Each electronic tax invoice;

1. Application of Acts and subordinate statutes on reports related to trading order;

1. Relevant Article 10 (3) 1 of the Punishment of Tax Evaders Act and the choice of imprisonment with prison labor for each case concerning the crime;

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

1. Article 62 (1) of the Criminal Act (i.e., the fact that it is white and rebuttals, the issuance and receipt of the tax invoice of this case seems to have no profit from the receipt of the tax invoice of this case, and the primary crime);