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.

Punishment of the crime

On July 9, 2013, the Defendant is a person who has completed a business registration for scrap metal and non-retailing wholesale and retail business registration with the trade name “C” from Ulsan-gun, Ulsan-gun.

No aggregate tax invoices by seller or seller under the Value-Added Tax Act shall be submitted to the Government without supplying or being supplied with goods or services, stating in falsity the aggregate tax invoices by seller.

On January 25, 2014, the Defendant filed a final value-added tax return for C-C- 2, 2013 in Ulsan Island located in Ulsan-dong 883-1, Ulsan-gu, Ulsan-do, Ulsan-do, 2014. In fact, the Defendant entered the value-added tax return on the total purchase, as if the Defendant supplied goods or services equivalent to KRW 2,827,741,496, regardless of the fact that the Defendant supplied goods or services to the (ju) Sspas located in the Jin-si, Chungcheongnam-do, Yangsan-si, Yangsan-si.

Accordingly, the defendant submitted a false list of total tax invoice under the Value-Added Tax Act to the government.

Summary of Evidence

1. Defendant's legal statement;

1. Prosecutions and police suspect interrogation records of the accused;

1. Each prosecutor's interrogation protocol concerning D;

1. Statement of each prosecutorial statement concerning E;

1. Statement of the police statement concerning F;

1. The written statement of the defendant;

1. Application of Acts and subordinate statutes, such as an investigation report (a copy of tax invoice), investigation report (a list of total tax invoices by customer address), investigation report (a list of total tax invoices by customer address), investigation report (a copy of case records related to transaction passbook C), investigation report (a copy of case records related to contact passbook 2), accusation report, report on closure of value-added tax, etc., questions and answers, investigation report (a notification of the location of reference witness), investigation report (a notification of the location of investigation report), sentencing investigation report (G decision), investigation report (a document attached to HD), investigation report (a document attached to the case related to the case in question), Daegu PD's Daegu-si Branch Office, Daegu-si Branch Office, one copy of the indictment, accusation, report on completion of value-added tax investigation, final return of general taxable persons, and the

1. Relevant provisions concerning the facts constituting the crime and the Punishment of Tax Evaders where punishment is chosen;