A defendant shall be punished by imprisonment for not less than eight months.

However, the execution of the above punishment shall be suspended for two years from the date this judgment became final and conclusive.

Punishment of the crime

The Defendant is a person who operated the Dongdaemun-gu Seoul Metropolitan Government Building B from July 20, 2012 to September 2, 2016 with the aim of distributing agricultural, fishery, and livestock products from the second floor.

No person shall submit to the Government a list of total invoices by sales and by seller under the Income Tax Act and the Corporate Tax Act, without supplying or being supplied with goods or services, by false entry.

1. On February 3, 2015, the Defendant submitted to a tax official a false list of total tax invoices by seller, stating in falsity, the sum of supply values of KRW 878,122,00, as shown in the annexed Table 1, as shown in the annexed Table 1, as if he/she was supplied goods or services from five enterprises, such as the Dispute Settlement Bank D, even though he/she did not receive goods or services from five enterprises, such as the Plaintiff, etc., the Defendant submitted a false list of total tax invoices by seller.

2. On February 3, 2015, the Defendant submitted a false list of total tax invoices by customer. On February 3, 2015, the Defendant submitted to the tax official a false list of total tax invoices by customer, including E, the following: (a) despite the fact that the Defendant supplied goods or services to four companies, such as E, including E, in spite of the fact that he/she supplied goods or services to four companies, such as E, by pretending to supply goods or services; and (b) as shown in the attached list 2, the Defendant submitted a false list of tax officials.

Summary of Evidence

1. Partial statement of the defendant (as of the fifth trial date);

1. Each legal statement of witness F and G in part;

1. A certificate for the preparation of H;

1. A criminal investigation report (in addition to submitted data by an accusation) and a written confirmation of the details of transactions prepared by the representative of the purchaser headquarters attached thereto, and a written confirmation of the details

1. A written accusation by the head of the Dongdaemun Tax Office, and a report on investigation into and completion of the transaction order related thereto, all the registered matters, a list of accounts by customer and a list of total account statements by customer;

1. Application of an invoice statute;

1. Relevant provisions concerning facts constituting an offense and the former tax evasion in the choice of punishment;