A defendant shall be punished by imprisonment for six months.

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

Punishment of the crime

The defendant was a person who operated wholesale and retail chain B, such as scrap iron.

No act shall be submitted to the Government without supplying goods or services, or with the sales and purchase invoice entered falsely.

1. Nevertheless, the Defendant filed a false list of total tax invoices on July 24, 2010, when filing the final return of the value-added tax on January 1, 2010 to June 30, 2010, the Defendant entered the list of total tax invoices in an amount equivalent to KRW 103,852,00 in total of supply values from C during the period from January 1, 2010 to June 30, 2010, and submitted the list of total tax invoices to the public official in charge of the said tax office even though there was no fact that he received goods or services equivalent to KRW 180,873,50 in total from D, and KRW 284,725,50 in total, as if he actually received goods or services equivalent to the total of KRW 284,725,500 in fact.

2. In submitting a list of total tax invoices by false seller on July 24, 2010, the Defendant entered the list of total tax invoices by false seller in Kimpo-si, Kimpo-si, and in filing the final return of total value-added tax on January 1, 2010 through June 30, 2010, the Defendant entered the false list of total tax invoices by false means as if he actually supplied goods or services equivalent to KRW 26,627,200 in total, and submitted it to the public official in charge of the above tax office, even though he did not supply goods or services equivalent to KRW 156,00,000 in E during the period from January 1, 2010 to June 30, 2010.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation and a list of offenses;

1. Total tax invoice (A) - January 1, 2010;

1. Total tax invoice by customer (A) - January 2010;

1. A report on investigation (a supplementary report of the investigation of tax offenses);

1. An investigation report (to supplement the list of crimes committed by an accusation agency and to submit it by facsimile);

1. Investigation reports (Submission by mail, such as a written accusation by an accusation agency);