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

No person shall be allowed to submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act without being supplied with goods or services by entering it falsely.

1. On July 25, 2008, the Defendant filed a return on the confirmation of the Value-Added Tax Act of July 25, 2008, with the trade name of “C”, and submitted a false list of tax invoices by purchaser at KRW 136,595,00, the total value of tax invoices by purchaser as KRW 136,595,00, without being supplied with goods from five enterprises such as D, etc.

2. On January 25, 2009, the Defendant filed a return on confirmation of the Value-Added Tax Act of 2008 and submitted a racing tax invoice with the total supply value of KRW 94,284,000, total tax invoice 19, which was not supplied with goods from four enterprises, such as D, and submitted a false list of tax invoices by seller.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation or a report on the closure of the investigation of a tax offense;

1. A list of total tax invoices by seller, etc.;

1. Application of Acts and subordinate statutes of each written confirmation;

1. Article 2 of the Addenda to the Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010); Article 11-2 (4) 3 of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010);

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

1. Article 62 (1) of the Criminal Act on the stay of execution (it shall be considered that there is no previous criminal record of the same kind, reflect the fact, and the amount of supply price entered falsely);

1. Social service order under Article 62-2 of the Criminal Act;