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 becomes final and conclusive.

Punishment of the crime

The Defendant is a person who actually runs a retail business of waste resources wholesale and retail business in the Cheongju-si Office C from June 14, 2012 to June 14, 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.

1. On July 25, 2012, the Defendant submitted a list of total tax invoices by customer in the year 2012, the Defendant submitted a false list of total tax invoices by customer in the year 2012, including the supply of goods equivalent to KRW 12,350,00 in the amount of KRW 12,350,00 without supplying goods to (B) substitute oil, and the issuance of one sheet of total tax invoices by customer as shown in the attached list of crimes (1).

2. Around January 25, 2013, the Defendant submitted a list of total tax invoices by customer on the second half of the year 2012. Around January 25, 2013, the Defendant: (a) supplied goods equivalent to KRW 25,763,00, which was not supplied to the State-Spool; and (b) entered in the list of total tax invoices by customer as if issued one sheet of total tax invoices by customer; and (c) submitted a false list of total tax invoices by customer as shown in the list of crimes committed.

3. Around July 25, 2013, the Defendant submitted a list of the total tax invoices by customer in January 2013, 2013. Around July 25, 2013, the Defendant submitted a false list of the total tax invoices by customer in each customer, including the supply of goods equivalent to KRW 19,950,00,00 that D did not supply goods to E, and the issuance of one tax invoice, as shown in the attached list of crimes (3).

b)a summary of the evidence;