A defendant shall be punished by imprisonment for six 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

In order to avoid the payment of the value-added tax from the tax office having received B’s demand for payment of the value-added tax, the Defendant made a false accusation to the effect that C forged the seals under the name of the Defendant, forged the B’s value-added tax return, and submitted the forged document to the competent tax office, thereby filing a false tax return.

On February 2, 2017, the Defendant prepared a false statement of complaint against C by using a computer at the home of the Defendant in the Daegu-gu Singu office.

Since C has forged the Defendant’s seal impression and forged a value-added tax return using it, C had been punished strictly in accordance with the law due to forgery and fraudulent use consultation by private persons, etc.

However, in fact, the Defendant, while serving as a management director in ( state) D operated by C, issued a business registration certificate to C with the knowledge that C would issue a false tax invoice in the name of B in order to assist C by aiding and abetting C as a business operator who is in need of issuing a purchase tax invoice. C sent the above business registration certificate to E who works at the tax accounting office. Upon the Defendant’s implied consent, E created a false value-added tax return, etc. in the name of B and submitted it to the tax office, and C did not have forged the Defendant’s seal impression or forged the false value-added tax return in the name of B.

Nevertheless, on February 7, 2017, the defendant submitted the above written complaint to the police officer in charge at the Daegu Seocho Police Station civil service center located in Seogu-gu.

As a result, the defendant brought C without any criminal punishment against C.

Summary of Evidence

1. C’s legal statement;

1. Partial statement of witness E;

1. E Prosecutorial suspect interrogation protocol C.