A defendant shall be punished by imprisonment for six 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 is engaged in the manufacturing business, etc. of a main household under the trade name of Seongdong-gu, Sungwon-si B.

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, by entering it falsely.

Nevertheless, on January 23, 2009, the Defendant filed a final return on the value-added tax on the second quarter of 2008 on the above B at the Changwon Tax Office, which was located in Changwon-si's 4-3, Changwon-si's counter No. 4-3, 2009, and the Defendant was supplied with KRW 43,136,363 during the above period but supplied KRW 143,136,363 to C corporation. The Defendant was supplied with KRW 7,272,790 from "D" during the above period, and was supplied with KRW 13,272,790 from "E," but was supplied with KRW 16,363,637 from "E," to the purport that the Defendant was supplied with KRW 25,400,00,00, and was supplied with KRW 27,2738,205,70.67.

As a result, the Defendant submitted to the Government a list of total tax invoices by seller and seller under the Value-Added Tax Act without supplying or being supplied with goods or services.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. A report on investigation into trade order;

1. Application of Acts and subordinate statutes on examination records;

1. Article 11-2(1)2 of the Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010; hereinafter the same) on criminal facts and Article 11-2(1)2 of the same Act on the selection of punishment.