A and C shall be punished by imprisonment for six months, and by imprisonment for ten months, respectively.

However, as to Defendant A, this shall not apply.

[2] On February 18, 201, Defendant B was sentenced to a suspended sentence of two years on July 23, 201 due to the violation of the Illegal Check Control Act by the Incheon District Court on February 18, 201, and the said judgment became final and conclusive on July 23, 201. Defendant C was sentenced to a suspended sentence of two years for imprisonment for August 25, 201 by the same court on October 25, 201, and the said judgment became final and conclusive on July 7, 2012.

[2014 Highest 2096]

1. The Defendant committed the crime of Defendant A is a person who operates a wholesale and retail business with the life writing of Geumcheon-gu Seoul Metropolitan Government “J” in Geumcheon-gu I.

On January 25, 2010, the Defendant filed a return of value-added tax for the second period of February 2009 with the Geumcheon Tax Office located in the Gwanak-gu Seoul Special Metropolitan City, Seoul Special Metropolitan City, and submitted the list by buyer. The facts are as follows: (a) although there was no supply of goods equivalent to KRW 59,216,00 for the oil industry, Samsung General Corporation, and K during the above period, the Defendant submitted a false statement on the above list by false entry.

As a result, the defendant submitted a list of total accounts by customer under the Value-Added Tax Act to the government by making false statements.

B. On July 25, 2010, the Defendant filed a report on the value-added tax for the first period of 2010 from the Geumcheon Tax Office, and submitted the list to the buyer by buyer. The facts are as follows: (a) although there was no fact that the Defendant supplied goods equivalent to KRW 126,768,00 to Samsung General Co., Ltd. during the above period, the Defendant submitted a false statement on the above list of total members.

As a result, the defendant submitted a list of total accounts by customer under the Value-Added Tax Act to the government by making false statements.

C. On January 25, 201, the Defendant filed a report on the value-added tax for the second period of 2010 from the foregoing Geumcheon Tax Office, and submitted it to the buyer by buyer. The fact is that the Defendant supplied goods equivalent to KRW 155,429,00 to M, L, Tae-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S