A defendant shall be punished by imprisonment for not more than ten months.

Punishment of the crime

The Defendant is a person who has run a wholesale and retail business in the name of "C" under the name of "C," Sungwon-si building B, Sungwon-si.

1. No invoice under the Income Tax Act and the Corporate Tax Act shall be issued, unless goods or services are supplied;

On December 31, 2011, the Defendant issued a false tax invoice of KRW 86,00,000 of the value of supply from July 30, 2011 to the above date, as shown in the annexed crime list, in Eju (business registration number F and representative G) located in Seongbuk-gu, Sungwon-si, Sungwon-si, and in addition, issued a false tax invoice of KRW 721,927,00 of the value of supply from July 30, 201 to the above date.

2. No act of submitting a false list of total tax invoices by seller under the Income Tax Act and the Corporate Tax Act shall be submitted to the Government by entering a false list of total tax invoices by seller;

On February 2, 2012, the Defendant filed a tax return under the Income Tax Act of 2011 from the Changwon Tax Office, which was located on the window dong of Changwon-si, and submitted to the public official in charge of the said tax office, a false statement on December 31, 201, stating the false fact as if he supplied any goods or services to the said E main store on December 31, 201, without any fact that he/she provided goods or services. In addition, the Defendant submitted a false list of tax invoices for each sales office equivalent to KRW 721,927,00,000, in total of the supply values of Chapter 90, as shown in the attached list of crimes.

Summary of Evidence

1. Each police suspect interrogation protocol against the defendant and H;

1. A written accusation;

1. Application of each statute to a list of invoices by customer and an invoice;

1. Relevant provisions of the Punishment of Tax Offenses Act and Article 10 (3) 2 of the Punishment of Tax Evaders Act (the issuance of each false tax invoice), Article 10 (3) 4 of the Punishment of Tax Evaders Act (the submission of a list of the total tax invoices by false address), and the selection of imprisonment with prison labor;

2. Article 37 of the Criminal Code among concurrent crimes.