On December 9, 2014, the Defendant was sentenced to 8 months of imprisonment with prison labor and 2 years of suspended execution for the violation of the Punishment of Tax Evaders Act in the Changwon District Court's Jeju District Court's Jeju District Court's branch, and the judgment became final and conclusive on the

"2018 Highest 740"

1. B-related crimes;

A. On January 25, 2014, the Defendant submitted a false list of total tax invoices of KRW 187,36,100,00 in total, as indicated in the [Attachment] No. 1,209,273 supply of aggregate transport of KRW 146,536,10, and the Defendant did not submit a false list of total tax invoices of KRW 187,36,10 in total, as indicated in the [Attachment] No. 1,207,36,100, while the Defendant submitted a false list of total tax invoices of KRW 186,30,00,000 to E Co., Ltd., without having supplied goods or services to E Co., Ltd., the Defendant reported the value of supply for goods or services equivalent to KRW 186,30,00,000,000 in total, as if the Defendant supplied goods or services to Jinju-si.

B. Around January 25, 2014, the Defendant submitted a false list of total tax invoices for the second period of February 2013, the Defendant reported the value-added tax for the second period of February 2013 to the said Jinju Tax Office, and the said B on the said “B,” and the fact was submitted to the said tax office, stating the false list of total tax invoices as if he had received goods or services from F, even though he had not received goods or services from F.

C. On July 25, 2014, the Defendant submitted a false list of total tax invoice by buyer for the first period of January 2014: (a) reported the value-added tax amount for the first period of January 2014 on the above list of tax invoices; and (b) reported the value-added tax for the first period of July 25, 2014.