A defendant shall be punished by imprisonment for six 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

From December 24, 2008 to June 30, 201, the Defendant had been willing to submit a list of false tax invoices to the Government for the evasion of value-added tax while operating the Gangwon-do Won-si apartment complex B from around December 24, 2008 to June 30, 201.

1. On January 25, 2010, the Defendant submitted a false list of total tax invoices for the second period of the year 2009, entered the final return of value-added tax for the second period of the year 2009 in the original tax invoice located in the original city level in the original city level in the original city level, and submitted it to the said tax office by falsely entering the list of total tax invoices as if he received goods equivalent to KRW 518,920,810 from D without being supplied with any goods or services.

2. On July 26, 2010, the Defendant submitted a false list of total tax invoices for the first time of the year 2010, entered the final return of value-added tax for the first time of the year 2010 in the original tax invoice located in the original city level in the original city level in the original city level, and submitted it to the said tax office by falsely entering the list of total tax invoices as if he received goods equivalent to KRW 337,513,300 from D without being supplied with any goods or services.

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes to a list of total tax invoices by seller (No. 6, 7 No. 1)

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the facts constituting the crime;

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

1. Suspension of execution under Article 62 (1) of the Criminal Act (see, e.g., Article 62 (1) of the Criminal Act (see, e.g., Supreme Court Decisions 201Do1111, Jan. 1, 2011>

1. Social service order under Article 62-2 of the Criminal Act;