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.

Criminal facts

From November 19, 2010, the Defendant is a person operating D'D' in the Ssung City Co., Ltd from November 19, 2010.

1. Around October 25, 2011, the Defendant submitted a false list of total tax invoices to be submitted, stating that he/she was supplied with the goods or services of KRW 683,632,500, the supply price of which is 683,632,50 from E, when he/she reported value-added tax to the said company during the second period of 2011 (from July 1, 2011 to September 30, 201).

2. The Defendant was entitled to the deduction of value-added tax amounting to KRW 68,363,250 by any unlawful act committed by the manipulation of the list of total tax invoices, when filing a value-added tax return for two years (from July 1, 2011 to September 30, 201) in the aforementioned date and place, and for two years (transaction period) in 2011.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

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

1. Application of statutes on the list of total tax invoices by seller;

1. Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012) (amended by Act No. 11210, Jan. 26, 2012); the main sentence of Article 3(1) of the Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 201);

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

1. Grounds for sentencing under Article 62 (1) of the Criminal Act;

1. Where the reduction area (one month to eight months), reduction area (one month), (one month), and (eight month) (special mitigation) of the reduction area (one month to eight months), which is minor in the case where the actual amount of profit is minor, the final amount of punishment due to the aggravation of multiple crimes: 6 months to one year and four months; and

2. Determination of sentence: Ten months of imprisonment, and the quality of crimes for two years of suspended sentence shall not be deemed to be minor, but the accused shall reflect;