A defendant shall be punished by imprisonment for four months.

except that 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

To the extent that there is no substantial disadvantage in exercising the defendant's right of defense, part of the facts charged was revised.

The defendant is a inside director and an actual operator of the Dispute Resolution Co., Ltd., which has been engaged in the manufacture of synthetic resin film and wholesale and retail business in Pakistan-si.

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

Nevertheless, on January 27, 2014, the Defendant filed the final return of value-added tax for the second period of No. 2013 by the Dispute Resolution Co., Ltd., and in fact, even though the Dispute Resolution Co., Ltd did not receive goods or services from the "D Co., Ltd", the Defendant entered the total tax invoice of the total value of the supply from the "D Co., Ltd" and submitted it to the Government, as if it received goods or services equivalent to KRW 51,350,00

Summary of Evidence

1. Examination protocol of the accused by prosecution;

1. A report on investigation into value-added tax and a report on investigation into trade order;

1. Final return of value-added tax for the second period, 2013, and the list of total tax invoices by customer (second period, 2013);

1. Copies of investigation reports (verification related to the violation of the Punishment of Tax Evaders Act by a suspect), non-prosecution reports, decisions on non-prosecution, and minor opinions;

1. A certified transcript of corporate register;

1. Judgment on the assertion by the defendant and his defense counsel in the accusation

1. Although the defendant's summary of the argument was actually operating the KCAC, the film purchase is exclusively in charge of the network E, who is the partner, and the defendant was in charge of selling the film purchased as above as it is or by the foundation.

E did not thoroughly conceal where he receives the goods and inform the defendant who is a partner, and the purchase tax invoice has also been accepted.

The defendant is issued by the D company listed in the second list of total tax invoices in 2013.