A defendant shall be punished by imprisonment for four months.

However, the execution of the above sentence shall be suspended for a period of one year from the date this judgment becomes final and conclusive.

Punishment of the crime

The defendant is a person who has completed the business registration (business registration number D) with the trade name called Jongno-gu Seoul Metropolitan Government B and B 4021, and engages in wholesale and retail business.

No person shall submit to the Government a list of total tax invoices by sale and by seller without supplying or receiving any goods or service, stating in falsity a list of total tax invoices by seller.

1. On July 25, 2013, the Defendant filed a final return on the value-added tax of January 2013 with the business office located in 30-gil 22 as of March 25, 2013, and received the supply of goods or services equivalent to KRW 10,027,00,000 for each supply price from January 1, 2013 to June 30, 2013, while the Defendant filed a final return on the value-added tax of KRW 20,00 for the business office located in 30-gil 22 as of March 25, 2013 from the above reporting period to June 30, 2013.

It submitted a list of the total tax invoices by the purchaser in a false statement to the head of the relevant tax office.

2. On January 25, 2014, the Defendant filed a final return on the value-added tax base for the second period of February 2013 with the business office located in 30-gil 22 as of March 25, 2014, and received the supply of goods or services equivalent to KRW 60,019,000 from July 1, 2013 to December 31, 2013, as the said reporting period, from July 1, 2013 to December 31, 2013, the Defendant received the supply of goods or services equivalent to KRW 60,019,000,52,703,00, respectively, without being supplied with goods or services from K (business number).

It submitted a list of the total tax invoices by the purchaser in a false statement to the head of the relevant tax office.

Summary of Evidence

1. Statement by the defendant in court;

1. A report on completion of the value-added tax investigation;

1. Application of Acts and subordinate statutes in filing a final return on value added tax;

1. Punishment of a tax offense under Article 10 (3) 3 of the Punishment of Tax Evaders Act and selection of imprisonment with prison labor;

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 suspended execution;

1. The community service order under Article 62-2 of the Criminal Act