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

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

The defendant is a person who operates a private enterprise that produces and sells juno and path in the name of "C" in the South-west-gun B.

No person shall submit to the Government a false list of total tax invoices by sales and by seller under tax-related Acts without supplying or receiving goods or services.

Nevertheless, on April 3, 2012, the Defendant filed a final return on the income tax for 2011 at the wooden Tax Office located in the 3-2 B-2, an alternative for the supply of goods or services at the above C-D, and notwithstanding the fact that the Defendant supplied goods or services directly to D, the Defendant submitted to D a false list of the total amount of tax invoices by the seller as if he supplied goods or services equivalent to KRW 30,000,000, and submitted to D the false list of the total amount of tax invoices by the seller. From the above date to February 13, 2015, the Defendant submitted a false list of the total amount of tax invoices by the seller from the above date to February 13, 2015, as shown in the attached list of crimes.

Summary of Evidence

1. Statement by the defendant in court;

1. Application of Acts and subordinate statutes to accusation, a list of invoices by customer, a list of total tax invoices by customer, a copy of a list of total tax invoices by customer, and evidence of business closure;

1. Punishment of the relevant criminal facts, Article 10 (3) 4 of the Punishment of Tax Evaders Act, and selection 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. Reasons for sentencing under Article 62(1) of the suspended sentence under Article 62(1) of the Criminal Act [the scope of the recommended sentence] General False Tax Invoice (at least three billion won, but less than five billion won). [Special mitigated persons] Reduction area (from six months to one year), where there is no purpose of tax evasion or there is no result of tax evasion (the decision of sentence], the defendant is deemed to have minor gains, and the execution of the sentence is postponed in consideration of circumstances, such as the fact that there is no purpose of tax evasion or there is no result of tax evasion.