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

The Defendant is a person who runs the distribution business in the name of "D" from September 21, 201 to May 17, 2012.

1. On July 26, 2012, the Defendant submitted a false list of total supply values of 463,256,500 won to the companies listed in the annexed list 1 from January 1, 2012 to May 17, 2012, although there was no supply of goods to the companies listed in the annexed list 1, the Defendant submitted a false list of total supply values to the above companies during the above period, as shown in the above list of crimes.

2. On July 26, 2012, the Defendant submitted a false list of total tax invoices on the first half of 2012, stating the details of supply price by seller, as if the Defendant received goods from the companies listed in the attached list 2 from January 1, 2012 to May 17, 2012, although there was no supply of goods from the companies listed in the attached list 2 from the above companies during the above period, the Defendant submitted a false list of total tax invoices on the first half of 2012.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. A report on the conclusion of investigations related to trade order;

1. Total tax invoice by buyer;

1. Total tax invoice by customer;

1. Application of tax invoice Acts and subordinate statutes;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 3 of the Punishment of Tax Evaders Act (Submission of False Data aggregate balance sheet, and Selection of Imprisonment) concerning the crime;

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

1. Although the suspended sentence has been sentenced to two years of imprisonment for the same kind of crime under Article 62(1) of the Criminal Act, the sentence of the suspended sentence is not less than eight years, and the period of the instant crime is relatively short, and it appears that there is no purpose of tax evasion, the actual acquisition profit of the Defendant seems not to be much high, and the number of times of the instant crime, the total amount of supply value, and the counterpart company.