A defendant shall be punished by imprisonment for not more than ten months.

except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendant, from January 13, 2012, operated the “F (F (F) business registration number: G)” in Suwon-gu, Busan, from January 13, 2012, and closed the said business registration ex officio on December 31, 2013.

1. On April 3, 2013, the Defendant violated the Punishment of Tax Evaders Act due to the issuance of a false tax invoice, issued a false tax invoice stating that he/she supplied goods or services equivalent to KRW 31,00,000 of the value of supply, even though he/she did not supply goods or services to H.

In addition, from January 20, 2013 to December 31, 2013, the Defendant issued a false tax invoice in an amount equivalent to KRW 1,562,60,000 in total, even though he/she did not have supplied goods or services to I, etc. as shown in the attached crime list (1).

2. On January 22, 2014, the Defendant violated the Punishment of Tax Evaders Act due to the submission by false buyer: (a) around the foregoing “F office; (b) from July 1, 2013 to December 31, 2013, the fact was submitted to J or K a list of total tax invoices for the second period portion of the year 2013, stating that the supply price of goods or services is equivalent to KRW 160,000,000, and that K was supplied with goods or services equivalent to KRW 38,000,000.

The Defendant, from January 13, 2012, operated the “F (F: G)” in Suwon-gu, Busan, from around January 13, 2012, and registered the “F (F: business registration number)” in the name of L (M: business registration number: M: business place) on April 18, 2014 when the above business registration was discontinued ex officio on December 31, 2013.

On July 25, 2014, the Defendant reported value-added tax for the first term of 2014 from E-Ba C-401 to 2014, and the facts are as follows: (a) in spite of the fact that he/she supplied goods or services in an amount of 60 million won to OMoel from January 1, 2014 to June 30, 2014, the Defendant supplied goods or services in an amount of 60 million won during the said period.