A defendant shall be punished by imprisonment for six 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

From April 1, 1993, the Defendant is a person who engages in the wholesale business of dissolved articles B from Dongjak-gu Seoul Metropolitan Government to C.

1. They shall not be issued or issued an invoice without supplying goods or services under the provisions of the Income Tax Act receiving false account statements;

Nevertheless, the Defendant, at the above C office on July 31, 2014, received a total of KRW 350,000,000 in the same six occasions, as indicated in the separate sheet of crime, even though the Defendant did not have been provided with agricultural and fishery products from D, the Defendant received a statement of accounts equivalent to KRW 58,000,000,00 in total, from D, even though it did not have been provided with agricultural and fishery products from D.

2. He shall not make a false entry of purchase statements and submit them to the Government without supplying goods or services under the provisions of the Income Tax Act;

Nevertheless, around May 2015, the Defendant filed a global income tax return for the amount corresponding to 2014 on the Dongjak-gu Seoul Metropolitan Government Seocheon-ro 259 on the Dongjak-gu 2014. The Defendant entered a list of total accounts for individual suppliers and submitted it to the public officials in charge of the relevant tax office, as if he was supplied with agricultural and fishery products equivalent to the same amount, although he did not have received a total amount of 350,000,000 won from D as stated in the preceding paragraph.

Summary of Evidence

1. Defendant's legal statement;

1. An invoice of six invoices and a list of invoices by seller;

1. President of the Account;

1. One copy of the data on D tax investigation;

1. Application of the Acts and subordinate statutes on the written accusation;

1. Article 10(3)2 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter the same shall apply) on criminal facts; Article 10(3)4 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018; hereinafter the same shall apply); Article 10(3)4 of the former Punishment of Tax Evaders Act (the submission of a list

1. Of concurrent crimes, the former part of Article 37, Article 38(1)2 and Article 50 of the Criminal Act.