A defendant shall be punished by imprisonment for one year.

However, the execution of the above punishment shall be suspended for two years from the date this judgment became final and conclusive.

Punishment of the crime

The Defendant, from September 2007 to September 2007, engaged in food materials wholesale business in the trade name called Gangseo-gu Seoul Metropolitan Government apartment B apartment 201 Dong 603, shall not submit to the Government a list of total tax invoices by seller and by seller under the Value-Added Tax Act without supplying or receiving goods or services.

Nevertheless, on January 23, 2015, the Defendant filed a false list of total tax invoices by sales office of KRW 709,714,000, total supply price of KRW 709,714,000 in total four times in the same manner as indicated in the attached list of crimes on the same day, even though there was no fact that he/she supplied goods or services to five companies, such as D, by stating that he/she supplied goods or services, the total supply price of KRW 98,918,00 in total, was falsely entered and submitted to the public official in charge.

Accordingly, the Defendant did not supply goods or services as above, and submitted to the Government a list of total tax invoices by customer under the Value-Added Tax Act by entering it falsely.

Summary of Evidence

1. Defendant's legal statement;

1. The prosecutor's interrogation protocol of the accused;

1. Statement of completion of investigation of value-added tax, report of completion of investigation of value-added tax, investigation report (attached to a final return of value-added tax);

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

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) 3 of the Punishment of Tax Evaders Act which choose the penalty;

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

1. Although the amount of the tax invoice by customer submitted by the defendant for sentencing under Article 62(1) of the Criminal Code is not significant, the defendant reflects his mistake, and the defendant commits the same kind of crime.