A defendant shall be punished by imprisonment for four months.

However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

Punishment of the crime

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.

Nevertheless, on May 24, 2012, the Defendant reported the first value-added tax for the first time in 2012, 2012 in the Goyang-gu 774, Goyang-gu, Youngdong-gu, Youngdong-gu, which was operated by the Defendant, on May 24, 2012, submitted a false list of tax invoices by the seller as if he supplied goods or services equivalent to KRW 209,100,000 to the above company, even though he did not have supplied goods or services to the Postal Construction.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Application of statutes on the list of total tax invoices by customer;

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act and the selection of imprisonment with prison labor concerning the crime;

1. Article 62 (1) of the Criminal Act;

1. The reasons for sentencing under Article 62-2 of the Social Service Order Criminal Act are as follows: (a) Defendant issued false sales tax invoices at the request of the other party as a zero-business operator; (b) Defendant has no record of punishment since 2003 and has no record of suspension of execution or more; (c) reflects the fact that there is no record of criminal punishment; (d) size of false sales; (e) the amount of Defendant’s profits; and (e) the Defendant’s age, character and conduct, environment, etc.; and (e) the scope of recommendation according to the sentencing guidelines (type 1 (type 6 to 1 (type 6 of less than 3 billion)), rather than the scope of recommendation according to the sentencing guidelines (type 1 (type 1 (type