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

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

Punishment of the crime

The Defendant is a person who operated D from June 2010 to December 2010 for the purpose of trading scrap iron in Pyeongtaek-si C.

1. A list of the total tax invoice by buyer to be submitted to the Government under the Value-Added Tax Act shall not be submitted;

On January 25, 2011, the Defendant filed a final return of value-added tax for the second period of 2010 in Ansan-gu, Anyang-si, Annyang-si, Annyang-si, Annyang-si, Annyang-si, Annyang-si, through a person without a name (one name E). In fact, the Defendant’s supply price of the goods equivalent to KRW 31,126,50 in supply price to D (D) and MN (the second period prior to June 30, 2010) did not appear to be a clerical error, although D did not supply the goods equivalent to KRW 31,126,50 in supply price to MN.

As if two copies of the tax invoices were issued, the total supply value of the total of 291,956,000 won was supplied to three transaction parties, such as the false entry in the list of crimes, and the total supply value was submitted to the government as if a tax invoice was issued eight copies of the tax invoice.

2. No list of total tax invoices entered in falsity by persons liable to submit a list of total tax invoices by customer to the Government pursuant to the Value-Added Tax Act shall be submitted in collusion;

Around January 25, 2011, the Defendant filed a final return on the value-added tax base for the second period of 2010 in Anyang Tax Book, and through a name-free box E, and the Defendant entered a false list of the total tax invoices in collusion with F, stating that D had received two copies of the tax invoices equivalent to KRW 33,922,00 of the supply value from F, despite the fact that D operated by the Defendant was not supplied with the goods equivalent to KRW 33,922,00,000 from F.