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 this judgment became final and conclusive.

Punishment of the crime

The Defendant, as the actual operator of F in Busan Dong-gu E, was registered by borrowing the name from A.

1. Around January 25, 2010, the Defendant submitted a list of total tax invoices by each of the two stages of sales around July 23, 2010, stating the supplier as if he/she supplied the goods or services to G, etc. on February 2009, while filing a value-added tax return on February 25, 2009, F (representative: A) submitted a list of total tax invoices by each of the above methods and submitted three copies of total tax invoices by each of the two units of sales around January 25, 2010, stating the following methods:

2. Around January 25, 2010, the Defendant submitted a list of total tax invoices by seller on February 23, 2010, stating that F was supplied with goods or services from H, etc. in Busan Eastdong-gu, etc., even though he/she directly received the supply of goods or services, the Defendant submitted a list of total tax invoices by seller on February 25, 2009, stating that F was supplied with the receipt, and submitted three copies of the list of total tax invoices by seller on January 23, 2010, each of which was entered in the list of total tax invoices by seller on February 25, 2010 by the aforementioned method and submitted three copies of the list of total tax invoices by seller.

Summary of Evidence

1. Partial statement of the defendant;

1. Legal statement of a witness I;

1. Application of Acts and subordinate statutes on February 2, 2009, January 1, 2010, and February 2, 2010 to the return of each value-added tax, the list of tax invoices by each seller, and the list of total tax invoices by seller;

1. Relevant Article 10 (1) 2 and (2) 2 of the Punishment of Tax Evaders Act, and the choice of imprisonment with prison labor, respectively, for the crime committed;

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

1. The Criminal Act, the suspension of execution;