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

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

Punishment of the crime

The Defendant was engaged in the food manufacturing business under the trade name “C” in Heak-gu Seoul Metropolitan Government B.

person is a person.

1. Issuing or receiving false tax invoices;

A. As between January 1, 2013 and July 25, 2013, the Defendant was issued one copy of the tax invoice as if the Defendant had received goods or services in the above “C” office, and as if he had received goods or services from “D” in spite of the fact that the Defendant had not received goods or services, the Defendant was issued one copy of the tax invoice as if he had received goods or services equivalent to KRW 13,976,000.

B. From July 1, 2013 to January 27, 2014, the Defendant issued seven copies of a false tax invoice equivalent to the total supply value of KRW 91,083,00,000, as stated in the attached crime list, as if he/she supplied goods or services to the Dream System, although the Defendant did not supply goods or services, and as if he/she supplied goods or services in an amount equivalent to KRW 17,154,00.

2. Submitting a false list of total tax invoices by seller and by seller;

A. On July 25, 2013, the Defendant reported the value added tax for the first period of 2013 with respect to “C” at the Cheongju Tax Office located in 151, Cheongdong-gu, Chungcheongnam-gu, Cheongju-si. The Defendant submitted a false list of total tax invoices by the seller, stating in falsity a false list of goods or services equivalent to KRW 37,779,000 in total in the light Pad system, although there was no fact that he/she supplied goods or services.

B. The Defendant reported the value added tax for the first time in 2013 as described in the foregoing paragraph (a) and submitted a false list of total tax invoices by seller as if he received goods or services equivalent to KRW 13,976,00 from “D” in spite of the absence of the receipt of goods or services.

(c)

The Defendant, on January 27, 2014, at the Cheongju Tax Office (C) around January 27, 2014.