1. The defendant shall be punished by imprisonment with prison labor for eight months;

2.Provided, That the above sentence shall be executed for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

On July 23, 2014, the Defendant filed a report on the confirmation of value-added tax on Defendant’s operation C through a tax office’s agent B at the Gwangju Tax Office (01 to 30 June 01) on January 2014, the Defendant submitted to the Gwangju Tax Office a false statement on the supply price of KRW 393,676,829, the supply price of KRW 36,704,545, and the supply price of KRW 36,525,818, as if the Defendant supplied KRW 36,525,818, from that time to June 24, 2015, the Defendant submitted a false statement on the total supply price of KRW 748,631,737, and the supply price of KRW 377,737, as shown in the list of crimes in the attached Table, to the tax office.

Summary of Evidence

1. Statement by the defendant in court;

1. Written accusation and accusation by the head of the Gwangju Tax Office;

1. The first period of No. 1, 2014, a sum table of total tax invoices by customer, and the second period of No. 2, 2014, a sum table of total tax invoices by customer, and the first period and tax invoices by customer, 2015;

1. Application of Acts and subordinate statutes to a report on investigation (verification of the purport of a correction of a counter accusation by a public official in

1. Relevant Article 10 of the Punishment of Tax Evaders Act and Article 10 (3) 3 of the Punishment of Tax Evaders Act and the choice of imprisonment with prison labor for each crime;

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. Article 62 (1) of the Criminal Act on the stay of execution (The following circumstances considered in favor of the reasons for sentencing);

1. Reasons for sentencing under Article 62-2 of the Criminal Act, including observation of protection and community service order;

1. Scope of sentencing recommended according to the sentencing criteria;

(a) Violation of the Punishment of Tax Evaders Act: Class 1 (not more than six months to one year) in the basic area (not more than one year), including the receipt of general tax invoices, etc. for the crimes No. 1, No. 2, and No. 3 [Scope of Recommendation];

(b) Application of standards for handling multiple crimes: Six months to ten months;

3.The circumstances under which the sentence of sentence is rendered, and the age, sex, environment of the defendant;