The judgment of the court below is reversed.

A defendant shall be punished by imprisonment for six months.

However, the above punishment shall be imposed for two years from the date this judgment becomes final and conclusive.

1. On February 14, 2014, the summary of the facts charged in the instant case (to promote the understanding of the facts charged in the order of time) the Defendant was sentenced to imprisonment with prison labor for one year and six months, and three years of suspended execution for a violation of the Punishment of Tax Evaders Act at the Cheongju District Court, and the judgment became final and conclusive on June 24, 2014.

The Defendant is a person who actually operates Co., Ltd. D (hereinafter referred to as “D”) and F Co., Ltd. F (hereinafter referred to as “F”) for the purpose of manufacturing, etc. of sanitary paper products in Chungcheongnam-si, Namwon-si, and the manufacturing and selling business of the peltop boxes in Chungcheongnam-si, Chungcheongnam-si, the Defendant was changed from July 28, 201 to J Co., Ltd. (hereinafter referred to as “H Co., Ltd.”) and I (hereinafter referred to as “I”) for the purpose of manufacturing, etc. of species in the Gatop AJ in the Chungcheong-gun, Chungcheongnam-si, Chungcheongnam-si, Chungcheongnam-si.

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

A. (i) The Defendant submitted the list of total tax invoices for the first term portion of value-added tax in 2009 (2014 high group 20) on April 27, 2009, when filing a preliminary return of value-added tax on D on April 27, 2009 on the first term portion of value-added tax for the year 2009 with the Dong office of tax revenue, which is substantially equivalent to the Cheongju City of the Cheongju, the Defendant submitted the list of total tax invoices for the supply amount of KRW 73,580,000 from the supply value of the G company, and the supply value of KRW 84,890,000 from H company, without being supplied with the goods or services from the G company (the Defendant’s operation; hereinafter “G company”), written false list of total tax invoices for the purchase amount of KRW 158,470,000 from the H company.

The plaintiff, on July 27, 2009, submitted to the defendant the final list of the total tax invoice D (2014 order 20) shall be D from the above East Jeju tax office.