A defendant shall be punished by imprisonment with prison labor for up to six months.

except that 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 operates “D” for the purpose of the scrap metal, non-retailing wholesale and retail business, etc. in Si interesting City C.

1. No person shall prepare a false list of total tax invoices by seller and by seller under the Value-Added Tax Act without supplying or being supplied with any goods or service, and submit it to the Government;

A. Around July 25, 2010, the Defendant filed a value-added tax return for the first year of the year 2010 in the Si Interest Service, and submitted a list of total tax invoices stating false details as if he was supplied with goods or services equivalent to KRW 525,234,50, and KRW 276,494,50 in total, even though D had not received any goods or services from E and F.

B. Around January 25, 2011, the Defendant reported the value-added tax return for the second half of the year 2010 to the Si interest service, and the Defendant submitted a list of total tax invoices stating false details as if he was supplied with goods or services equivalent to KRW 228,157,00, and KRW 174,116,950, even though D had not received any goods or services from E and F.

C. Around July 25, 2011, the Defendant reported the value-added tax on July 25, 201 to the Si Interest Service, and submitted a list of total tax invoices stating false details as if he was supplied with goods or services equivalent to KRW 337,857,210 in total, even though D had not received goods or services from F.

On January 25, 2012, the Defendant reported the value-added tax on the second half of the year 201 to the Si Interest Service, and submitted a list of total tax invoices stating false details as if he was supplied with goods or services equivalent to the total value of 11,758,750 won, although D did not receive goods or services from F.