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 becomes final and conclusive.

Punishment of the crime

From August 2008 to November 201, 2013, the Defendant is a person who operated D(E) ‘D' for the purpose of computer wholesale and retail business, etc. in the Geum-gu Busan Metropolitan Government to F(E' and F').

No list of total tax invoices by seller or seller under the Value-Added Tax Act shall be submitted to the Government without supplying or being supplied with any goods or service, stating in falsity the list.

1. Around July 25, 2012, the Defendant filed a final return of value-added tax for the first period of 2012 from the Gold Tax Office located in the Geum-gu Busan, Busan, the Defendant entered the final return of value-added tax on July 25, 2012, stating the false list of total tax invoices by customer as if he/she supplied a company G with a computer equivalent to 15,000,000 won as if he/she did not supply any goods or services, and submitted it by stating the false list of total tax invoices by customer at least three times in total from that time until July 25, 2013, as shown in the list of crimes in the attached Table.

2. Around July 25, 2012, the Defendant filed a final return on the supply price of value-added tax for the first time, 2012 at the gold bullion, as seen above. The Defendant entered a false list of the supply price by seller as if he were supplied with computers equivalent to KRW 48,00,000 in supply price, even though he did not receive any goods or services from E, and submitted a false list of the supply price by seller in total three times from that time until July 25, 2013, as shown in the list of crimes in the attached Table, including the false list of the supply price by seller.

Summary of Evidence

1. Defendant's legal statement;

1. A H statement;

1. A report on investigation (the sequence 6 of evidence list);

1. A written accusation;

1. Application of Acts and subordinate statutes on the list of total tax invoices by seller;

1. Article 10 of the Punishment of Tax Evaders Act concerning the crimes and Article 10 of the Punishment of Tax Evaders Act concerning the option of punishment;