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

However, 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

In order to prevent the increase in the value-added tax amount to be paid as the Defendant: (a) operates a communications line sales company under the trade name of “C” on the second floor of the Gwangju Northern-gu B building; and (b) receives so-called data merchants D and E with false purchase tax invoices, and received them from customers who subscribe to the super-high speed excursion ship and communication network services or change the company providing the communication network, and thus, received the same as the corresponding value-added tax amount to be deducted.

1. False entry in the list of total tax invoices by customer;

A. On July 25, 2012, the Defendant made a final return on the value-added tax return on access to the website of the Gwangju metropolitan tax office using computers from the said office, and on the said office (from January 1, 2012 to June 30, 2012) on the said company (the transaction period) on January 1, 2012, the Defendant entered a false list of total tax invoices under the Value-Added Tax Act, stating as if the said company was supplied with goods or services from D, and submitted to the Government, even though the said company did not have received any goods or services from D., the list of total tax invoices under the Value-Added Tax Act, stating as if the said company had received any goods or services from D

B. On January 25, 2013, the Defendant filed a false report on the confirmation of value-added tax on access to the website of the Gwangjin-gu District Tax Office using computers at the office of the above company, and on two (2) years (from July 1, 2012 to December 31, 2012) to the above company, and submitted to the Government a false list of total tax invoices under the Value-Added Tax Act, stating as if the said company was supplied with each of the goods or services equivalent to KRW 312,038,00 from D and E, even though there was no fact that the said company was supplied with the goods or services from D and E.

2. The Defendant is liable to evade taxes, on or around July 25, 2012, when filing a report on the confirmation of value-added tax at one (i.e., January 1, 2012 or June 30, 2012) around July 25, 2012, and the amount equivalent to KRW 907,409,00 as prescribed in paragraph (1) is false.