A defendant shall be punished by imprisonment for not less than two months.

However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

Punishment of the crime

[Criminal Power] On October 2, 2013, the Defendant was sentenced to imprisonment with prison labor for fraud, etc. at the Daejeon District Court on October 2, 2013, and the judgment became final and conclusive on February 21, 2014.

【Criminal Facts】

The Defendant is a person who operated a “F Co., Ltd.” located in Chungcheong-gun E from November 2, 201 to June 26, 2013.

No person shall submit to the Government a list of total tax invoices by customer without supplying the goods or services under the Value-Added Tax Act, with false entries therein.

On July 25, 2012, the Defendant filed a final tax return of value-added tax for the first year from April 1, 2012 to June 30, 2012, the Defendant submitted a list of the total tax invoices by customer, stating the number of buyers, 8 tax invoices, 14, 282,00,000, and 28,200,000 won.

However, the Defendant did not supply goods or services to the G, among 14 copies of the sales tax invoices included in the list of the total tax invoices by customer as above, as to the supply value of (State)Gs in an amount equivalent to KRW 50,000,000, out of 14 copies of the sales tax invoices included in the list of the total tax invoices by customer.

Accordingly, the Defendant entered a list of total tax invoices by customer under the Value-Added Tax Act and submitted it to the government.

Summary of Evidence

1. Defendant's legal statement;

1. Final return of value-added tax (final confirmation of January 2012), a list of total tax invoices by customer (final confirmation of January 2012), tax invoices (tax invoices of April 30, 2014) dated April 30, 2014, F company bank account details, and confirmation of transfer counterpart account;

1. Previous convictions: Criminal history records and the application of Acts and subordinate statutes of the Daejeon District Court;

1. Relevant Acts concerning the facts constituting the crime and Article 10 (3) 3 of the Punishment of Tax Evaders Act (Optional to Imprisonment);

1. The latter part of Article 37 and Article 39 (1) of the Criminal Act concerning concurrent crimes;

1. Article 62(1) of the Criminal Act reflects the error of the defendant, and is compared to the actual contract amount at the request of the contractor.