[Defendant A] The defendant A shall be punished by imprisonment for six months.

However, the above punishment shall be executed for one year from the date this judgment becomes final and conclusive.

Criminal facts

1. Defendant A is the representative director of Seongdong-gu Seoul, Seongdong-gu, Seoul and B in the third floor.

No person shall submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act, without being supplied with goods or services, by entering it falsely.

A. Nevertheless, around July 24, 2012, the Defendant filed the first final return for the first time in 2012 with Seongdong-gu Seoul on July 24, 2012 with the Sungdong Tax Office located in Seongdong-gu Seoul, and the Defendant filed a false list of tax invoices by seller, stating the total value of supply as if he was supplied with goods or services without being supplied with goods or services from E, to a tax official.

B. Nevertheless, around October 25, 2012, the Defendant submitted to a tax official a list of total tax invoices by seller, stating in falsity the amount equivalent to KRW 487,636,701, as if he/she was supplied with goods or services without being supplied with goods or services from E, at the Sungdong Tax Office located in Seongdong-gu Seoul on October 25, 2012, and at the second preliminary return on October 2012 for Co., Ltd. (B).

2. Defendant B, at the above date, at the above time and place, the above defendant A, the representative director of the defendant, committed the above violation.

Summary of Evidence

1. Defendant A’s legal statement

1. The prosecutor's statement concerning the F;

1. A written accusation;

1. A report on investigation into trade order;

1. Investigation report (including attachment of judgment on E operator, who is the issuing company of tax invoices, and attachment of judgment on E operator F (including the attached judgment, case inquiry, and current status of personal identification and expropriation);

1. A list of total tax invoices by seller;

1. A list of total tax invoices by seller:

1. Application of electronic tax invoices and deposit certificate statutes;

1. Article 10 of the Punishment of Tax Evaders Act and Article 10 of the Punishment of Tax Evaders Act and Article 10 (3) 3 of the Punishment of Tax Evaders Act;