A defendant shall be punished by imprisonment for not less than eight 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 sells household appliances in the name of "D" at the window C of Changwon-si.

No person shall submit to the Government the sales and purchase tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services, stating it falsely.

1. On January 27, 2012, the Defendant reported the value-added tax return for the second year of 2011 of the above D-D, and submitted a false statement of the total tax invoice by stating the supply of goods or services in total to E located in Yeonsu-gu Incheon for the above period, including the supply of goods or services in KRW 25 million (for sales tax invoices 4 copies), as shown in the attached list of crimes (1) as shown in the attached list of crimes (1), to six companies, including the supply of goods or services in total of KRW 125 million (total of 21 copies of sales tax invoices).

2. On January 27, 2012, the Defendant reported the value-added tax return for the second year of 201 of the above D-D-201, and submitted a false list of total tax invoices by entering the false list of total tax invoices (50 million won) as if the Defendant was supplied with goods or services in KRW 1.53 million (7 copies of purchase tax invoices) even though he did not have received any goods or services from H in F, although he did not receive any goods or services from H in the said period.

3. On July 23, 2012, the Defendant reported the value-added tax return for the first time in the year 2012 of the above D-D, and supplied goods or services to I located in the Chang-si, Chang-si, Chang-si, Chang-si, the Defendant supplied goods or services in the amount of KRW 30 million (three copies of sales tax invoices) to six companies as shown in the list of crimes in the attached Table (2).