A defendant shall be punished by imprisonment for six 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 is the operator of C in Busan-gu.

On January 26, 2015, the Defendant: (a) filed a revised return on value-added tax with the Busan Busan Northern District Tax Office; and (b) filed a false list of total tax invoices by customer, as shown in the attached Table 1, as if the Defendant supplied goods or services equivalent to KRW 70 million in total supplied value to D, even though there was no fact that goods or services were supplied; and (c) filed a false list of total tax invoices by customer, as shown in the attached Table 1, as if the Defendant supplied goods or services equivalent to KRW 123,00,000 in total, as shown in the attached Table 1.

Summary of Evidence

1. Statement by the defendant in court;

1. Investigation report (to be accompanied by materials to be submitted by an accuser);

1. A report on completion of investigation into a crime of value-added tax; the details of submission of a list of total tax invoices for the period of January 2014; the false statement of submission of a list of total tax invoices for the period of January 2014; the report on confirmation of value-added taxes by general taxable persons for the period of January 2014; the report on confirmation of value-added taxes by general taxable persons for the period of January 2014; the detailed statement of tax invoices for each sales agency; the receipt of tax invoices, credit card sales slips, etc.; the report on deduction of tax invoices; the report on confirmation of value-added taxes by general taxable persons for the period of January 2014; and the list of total tax invoices for the first period

1. Application of Acts and subordinate statutes to reply to factual inquiries;

1. Relevant Article 10 of the Punishment of Tax Evaders Act and Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the crime and the selection of imprisonment;

1. Reasons for sentencing under Article 62(1) of the Criminal Act (the conditions favorable to the following reasons for sentencing)

1. The scope of the recommended punishment on the sentencing criteria [the scope of the recommended punishment] and the basic area (six months to one year) of the types 1 (the amount less than three billion won) including the receipt, etc. of general tax invoices, etc. (the person who has no special sentencing seal];

2. Determination of sentence: (a) the instant crime of this case, which interferes with the State’s tax collection function; and (b) harms the trust on the proper performance and fairness of tax collection; and (c) thus, the relevant criminal liability is minor;

It is impossible to do so, and the sum of the supply values stated falsely by the defendant is not stated.