A defendant shall be punished by imprisonment for not more than ten 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

No defendant may enter a list of total tax invoices by seller under tax-related Acts without supplying or receiving goods or services, or submit a false list of total tax invoices by seller under tax-related Acts of added value-added, or a false list of total tax invoices by seller under tax-related Acts of income and tax-related Acts of corporations, to a person who substantially operates B or C in wartime.

1. On January 25, 2017, the Defendant submitted a list of total tax invoices by seller on a false entry basis to the Daejeon Tax Office located in the Gu, E, etc., and submitted a false list of total tax invoices by seller equivalent to KRW 740,486,00 in total supply value, although there was no fact that he/she supplied goods or services to the transaction parties, and submitted a false list of total tax invoices by seller equivalent to KRW 218,680,00 in total, even though he/she had not received goods or services from the transaction parties, such as F, etc.

2. On January 25, 2017, the Defendant submitted a false list of invoices by seller at the Daejeon Tax Office located in the Gu, G and other transaction parties, even though there was no supply of goods or services at the Daejeon Tax Office, G and other transaction parties, the Defendant submitted a false list of invoices by seller equivalent to KRW 55,725,000, and submitted a false list of invoices by seller equivalent to KRW 3,070,000, although there was no supply of goods or services from H.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. Application of Acts and subordinate statutes to an investigation report on the relevant suspected case, a report on the completion of value-added tax investigation, a list of total tax invoices by customer, each tax invoice, and each investigation report;

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act (the submission of false entry of a list of total tax invoices by seller under each tax-related Act) and Article 10 (3) 4 of the Punishment of Tax Evaders Act (each income tax-related Act and each corporation tax-related Act).