A defendant shall be punished by imprisonment for six 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, as a person who actually operates C in Chungcheongnam-si, Chungcheongnam-si, Chungcheongnam-do, was actually operating, on April 2012, 201, was issued a false tax invoice of KRW 714,814,00 in total from D and E supply price of KRW 714,814,00 from July 2012, as indicated in the attached list of crimes, although the Defendant did not receive any scrap metal from D, the Defendant did not receive any scrap metal from D. In fact, C was issued with a false tax invoice of KRW 51,414,00,00 in total from D and E supply price of KRW 714,814,00 from July 2012.

Summary of Evidence

1. Statement by the defendant in court;

1. A report on the closure of the investigation of a tax offense, a report on the closure of the investigation of a tax offense and on the closure of data;

1. Application of tax invoice Acts and subordinate statutes;

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

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 (The following extenuating circumstances among the reasons for sentencing);

1. The crime of receiving false tax invoices of this case committed by the Defendant on the grounds of sentencing under Article 62-2 of the Social Service Order Criminal Act is an act of seriously damaging the tax justice by causing great harm to the good citizens’ awareness of tax payment, which is undermining the national tax collection order and faithfully performing tax liability. In particular, considering that the Defendant repeatedly committed each of the crimes of this case without being aware of during the period of probation, Defendant should be punished strictly.

On the other hand, however, the defendant consistently led to the confession of all crimes of this case from the control point to the trial proceedings, and consistently reflects the depth of each crime of this case, there is no criminal record or punishment imposed on the defendant for the same kind of crime in the past, and detention of the defendant for his parents and unemployed children and his wife, etc.