A defendant shall be punished by imprisonment for one year.

However, the execution of the above sentence shall be suspended for a period of two years 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 customer under tax-related Acts, without supplying goods or services, by stating falsely the list of total tax invoices by customer.

The Defendant is an actual operator of the “D” and “E”, a lessee of a vehicle leasing a vehicle for accusation in Gyeonggi-do at two weeks.

1. Around July 25, 2011, the Defendant submitted a list of total tax invoices by customer recorded in D, and the Defendant submitted a list of total tax invoices by customer in January 201, 201, stating as if D were to supply goods or services equivalent to KRW 67,80,00,00 in total supplied amount to Scar, F, and State at the Government Tax Offices of Korea, from that time until January 27, 2014, which recorded false amounts of KRW 1,683,935,00 in total supply amount as shown in the list of crimes listed in attached Table (1) at the same tax office, respectively.

2. On July 25, 201, the Defendant submitted a list of total tax invoices by customer recorded in false entries in E at the Government Tax Offices around July 25, 201, stating that E supplied goods or services equivalent to KRW 121,280,000 for the supply price to H, I, J, K, L, and G, and submitted a list of total tax invoices by customer recorded in January 201, and from that time until July 25, 2013, the Defendant submitted five copies of total supply price as shown in attached Table (2) with the same tax offices, including the false statement of total amount of KRW 1,275,326,00 for the supply price as shown in attached Table (2) at the same tax offices until July 25, 2013.

Summary of Evidence

1. Statement by the defendant in court;

1. Details of issuance of each false tax invoice;

1. A list of total tax invoices by customer;

1. Application of Acts and subordinate statutes to each value-added tax return;

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the crimes committed;

1. Selection of each sentence of imprisonment;

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

1. The reason for sentencing under Article 62(1) of the Criminal Act (the scope of recommended sentences) is general.