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 is the manufacturer of vessel components in Yongnam-gun C(UAD) representative.

No person shall submit to the Government any goods or services without being supplied or entered a list of total tax calculation by seller and seller in falsity.

1. Around January 25, 2011, the Defendant filed a final return of value-added tax for the second period of 2010 on the tax invoices by seller. In fact, the Defendant submitted a false list of tax invoices by seller as if he was supplied with goods and services equivalent to KRW 200 million in supply value from (E), notwithstanding the absence of any fact that he was supplied with goods and services from (E).

2. Around January 25, 2011, the Defendant filed a final return of value-added tax for the second half year of 2010 on the tax invoices by customer, and the Defendant submitted a false list of the total tax invoices by customer, as if he supplied goods and services equivalent to KRW 200 million in supply value to (ju)F, notwithstanding the absence of the fact of supplying goods and services to the State F.

Summary of Evidence

1. Defendant's legal statement;

1. Examination protocol of the accused by prosecution;

1. A written answer, and a protocol of examination of suspected criminal suspects (H);

1. The list of total tax invoice by buyer:

1. Application of Acts and subordinate statutes to written accusation;

1. Article 10 (3) 3 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012) concerning the crime committed

1. Articles 40 and 50 of the Criminal Act of the Commercial Concurrent Crimes;

1. Selection of imprisonment with prison labor chosen;

1. Reasons for sentencing under Article 62 (1) of the Criminal Act (including the following grounds for sentencing)

1. Determination of types of crime: Type 1 (less than three billion won), such as the receipt of a false tax invoice, in general;

2. Determination of the scope of sentence: Basic area, six months to one year (no person in special form):

3. The decision of the sentence is likely to recognize and reflect the error of the accused, and the accused is punished for the same kind of crime before.