Defendant

A shall be punished by imprisonment for eight months.

However, with respect to Defendant A, the above punishment shall be imposed for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

Defendant

A is the actual operator of H registered for the purpose of service, commodity shop, load, etc. in Daejeon-gu Daejeon-gu G.

No person shall submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act without supplying or being supplied with any goods or service, by entering it falsely.

Defendant

A around January 24, 2014, in filing the final return of value-added tax for the second period of 2013 by H, around July 1, 2013 to December 31, 2013, A supplied goods or services equivalent to KRW 30,650,00 of the supply value to I, although there was no fact that H supplied goods or services to I during the period from July 1, 2013 to December 31, 2013, and entered in the list of tax invoices by customer as if he issued three tax invoices as shown in the list of crimes committed in the attached Table, and submitted to the Government a list of tax invoices by customer, which entered false matters as if he issued the tax invoices in Chapter 104.

Attached Form

The sum of supply values and the number of tax invoices that are inconsistent with the entry in the list of crimes appear to be written in writing, and as such, it does not interfere with the exercise of the defendants' right to defense, it is to correct them ex officio

The same shall also apply to the summary of the facts charged in the part of innocence.

Summary of Evidence

1. Defendant A’s legal statement

1. Each legal statement of the witness J, L, B and C;

1. Written statement of the police against M and a written accusation against North Daejeon Tax Office;

1. In response to investigation cooperation, detailed statement of disbursement statement of H-day employment income, details of inquiries into intellectual property issued by H electronic tax invoices, NM data, KM data, data of the Dispute Resolution Co., Ltd., the data of the Dispute Resolution Co., Ltd., the data of the Dispute Resolution Co., Ltd., O, P data, Q, a false sales tax invoice issuance statement, a general taxable person’s value-added tax return (2, 2013), a list of tax invoices issued by each seller on February 2, 2013, and a list of H electronic tax invoices issued on February 2013;