A defendant shall be punished by imprisonment for not less than eight months.

However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

The defendant is the head of the office of the company C and D in charge of the tax agency work of the company E.

[2016 Highest 807] On July 25, 2011, the Defendant filed a final tax return on the value-added tax for the said C company at the Dongdaemun-gu Seoul tax office in Dongdaemun-gu Seoul Metropolitan Government on the first half of January 2011, the Defendant: (a) although the said C company did not have received goods equivalent to KRW 961,00 from the F company, etc., the said C company entered a false list of the purchase price accounts and submitted it to the said tax office as if it received goods equivalent to the said amount from the said F company, and submitted a false list of the purchase price accounts at the said tax office, such as (i) and (ii) the list of the purchase price accounts, with eight companies totaling KRW 608,443,00,00 to the said tax office.

[2016 Highest 2639] On July 25, 2013, the Defendant filed a final return on value-added tax for the first term of January 2013 at the Dongdaemun-gu Seoul District Tax Office with respect to D companies, and submitted to the said tax office a false statement of the total amount of six companies, such as 324,534,620 won, by stating in falsity the list of the purchase price accounts at the above tax office, even though the said D companies did not have received goods equivalent to KRW 92,01,00 from G companies, as if the said D companies received goods equivalent to the same amount of the purchase price from the said G companies, as if the said D companies received goods from the said company, by stating in falsity the list of purchase price accounts at the above tax office.

Summary of Evidence

1. The defendant's legal statement [2016 highest order 807];

1. A written accusation and a report on the closure of investigation;

1. A protocol concerning the examination of suspect of H with respect to the police;

1. Paper A prepared and a process deed [2016 order 2639];

1. A written accusation;

1. Application of Acts and subordinate statutes to the police interrogation protocol to I;

1. Punishment of a tax offense under Article 10 (3) 3 of the Punishment of Tax Evaders Act and the 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. Sentencing Article 62-2 of the Criminal Code of the Social Service Order.