A Imprisonment of eight months, and the defendant limited liability company B shall be punished by a fine of ten million won, respectively.

except that this judgment.

1. Defendant A is the actual operator of a limited liability company B established for the purpose of distribution business, etc. in Gunsan-si C.

On April 25, 2008, the Defendant filed a preliminary return of value-added tax for the first year of 2008 by the foregoing limited company B, and submitted to the Gun Tax Office a list of total tax invoices equivalent to KRW 3,442,529,75,750 in the same manner as shown in the attached Table, including the submission of a false statement of total tax invoices by seller, as if he was supplied with goods or services from the D Farming Association in the amount of KRW 24,042,00 from the D Farming Association, although he was not supplied with goods or services, one of the total tax invoices by buyer equivalent to KRW 3,442,529,00 in total and KRW 563,295,750 in the same manner as in the attached Form.

Accordingly, the defendant entered the list of total tax invoices under the Value-Added Tax Act and submitted it to the government.

2. Defendant B, a representative of the Defendant Company B, committed the above-mentioned offenses against the Defendant’s business.

Summary of Evidence

Defendant

Application of Acts and subordinate statutes on the respective statutory statements A and E, F’s prosecutorial statement statement, accusation statement, list of tax invoices by customer, list of total tax invoices by customer, and list of total tax invoices by customer;

1. Article 11-2 (4) 3 of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010; hereinafter the same shall apply) and the defendant limited liability company: Articles 3 and 11-2 (4) 3 of the former Punishment of Tax Evaders Act;

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

1. Article 62 (1) of the Criminal Act (Article 62 (1) of the Criminal Act (Article 62 (1) shall not apply to the suspension of execution (Defendant A);

1. Article 62-2 of the Criminal Act;

1. Article 334 (1) of the Criminal Procedure Act (limited to the defendant-liability company B);