A defendant shall be punished by imprisonment for six months.

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

Punishment of the crime

The Defendant established and operated “C” mainly for the production of printed promotional materials and compilation design from around November 28, 2006 to around May 2013, 2013.

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.

On July 22, 2009, the Defendant submitted to the Government a list of total tax invoices by seller, stating a false purchaser who received supply amount of KRW 13,317,156 without real transactions, and submitted to the Government a list of total tax invoices by seller, stating the false purchaser amount of KRW 211,233,392, as shown in the attached list of crimes, from around that time to January 22, 2011.

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes on a written accusation, details of offense, and processing opinions, a report on completion of investigation into data, and a list of total tax invoices by customer;

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

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Suspension of execution under Article 62 (1) of the Criminal Act (Considering the fact that there is no history of the same kind of crime, the period and frequency of the crime, the total processed amount entered in the list of total tax invoices by customer, the ratio of the processed amount

1. Social service order under Article 62-2 of the Criminal Act;