A defendant shall be punished by imprisonment for not more than ten 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

The defendant is a person who operates D in the racing city C.

1. From January 1, 2009 to June 30, 2009, the Defendant entered in the list of total tax invoices by customer was submitted by falsely entering the list of total tax invoices for the first period of January 25, 2009 in the list of racing taxes, even though he purchased scrap metal equivalent to the total value of KRW 144,139,636 from the Oininininina Co., Ltd. during the period from January 1, 2009 to June 30, 2009.

In addition, from January 25, 2013 to January 25, 2013, the Defendant did not issue a tax invoice for the total purchase value of KRW 3,164,923,406, as shown in the attached list of crimes (1), and submitted a racing tax invoice by entering it falsely in the list of total tax invoices by customer.

2. From July 1, 2009 to December 31, 2009, the Defendant falsely entered the list of the total tax invoice by buyer was sold to the needy amount equivalent to KRW 66,776,00,000, and did not issue a tax invoice, but submitted the list of the total tax invoice by entering the false list of the total tax invoice by February 25, 2009 from the race and tax office on January 25, 2010.

From that time until January 25, 2013, the Defendant did not issue a tax invoice for the total of KRW 2,125,945,000 as shown in the attached list of crimes (2) and submitted a false list of total sales tax invoices to the racing tax secretary.

Summary of Evidence

1. Defendant's legal statement;

1. A protocol concerning the police interrogation of the accused;

1. Application of Acts and subordinate statutes to accusations, a list of total tax invoices, each written confirmation (E, Oarmarks), written questioning of suspected criminal suspects (defendants), written summary of pleadings, investigation reports (verification of whether full payment of tax has been made);

1. Article 11-2(2) of the former Punishment of Tax Evaders Act (wholly amended by Act No. 919, Jan. 1, 2010) (amended by Act No. 9919, Jan. 1, 201); the submission of a list of total tax invoices by false entry in the list of crimes (attached Form 1) and the selection of imprisonment]; and Article 10 of the Punishment of Tax Evaders Act.