A defendant shall be punished by imprisonment for not less than eight 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

On November 23, 2011, the Defendant was sentenced to ten months of imprisonment for fraud at the Seoul Central District Court, and the judgment became final and conclusive on April 12, 2012.

[2012 Height3224] The Defendant is the actual manager of Company D (former Trade Name: Company E) located in the first 1810 of the Gangnam-gu Seoul Building C, Gangnam-gu, Seoul, and the said Company was operated together with G and office in Gangnam-gu Seoul, which the Defendant actually managed separately as above, and was actually the same company.

Around July 25, 2007, the Defendant was prohibited from submitting a list of total tax invoices without being supplied with goods or services under the Value-Added Tax Act. Around July 25, 2007, the Defendant entered the list of total tax invoices in the list of total tax invoices and submitted it to a tax official, as if he was supplied with goods or services equivalent to KRW 69,760,000, 2000,000, and 69,760,000, and 200,000, respectively, in spite of the fact that he was supplied with the goods or services from

[2013Kadan259] The Defendant is a person who actually operated D from March 5, 2007 to November 27, 2008.

Around April 25, 2008, the Defendant filed a preliminary return of value-added tax on January 2008, without having received goods or services equivalent to KRW 12,254,54,54 from H, the Defendant submitted a false list of total tax invoices by customer and individual seller, stating a false list of total amounts of KRW 826,524,701 on three occasions in total, as shown in the list of crimes in the attached list, although the Defendant had not traded goods or services until October 27, 2008, although there was no fact that the Defendant had traded goods or services until October 27, 2008.

Summary of Evidence

[2012 Highest 3224]

1. Defendant's legal statement;

1. A written accusation, a final return of value-added tax on January 2007.