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

[2] On August 14, 2014, the Defendant was sentenced to imprisonment for a violation of the Punishment of Tax Evaders Act on the grounds that he/she was sentenced to imprisonment for eight months and two years of suspended execution, and the judgment was finalized on the 22th of the same month. On December 29, 2015, the same court was sentenced to imprisonment for four months and one year of suspended execution on the grounds that he/she violated the Punishment of Tax Evaders Act, and the judgment was finalized on January 6, 2016.

[Criminal facts]

1. No person who submits a list of total tax invoices by customer shall prepare a false list of total tax invoices by customer under the Value-Added Tax Act and submit it to the Government without supplying any goods or services;

Nevertheless, in 2011, the Defendant was able to obtain a business loan by creating virtual performance by falsely filing a report on value added to C operation D upon request from Haman C in order to request the financing of funds.

Upon receipt of documents necessary for filing a value-added tax return, such as a business registration certificate, from D offices located in Pakistan on January 2012, 201 in accordance with the foregoing mother, the Defendant filed a second-term value-added tax return on D in the tax office located in Geum e-si 62 on January 25, 2012, and actually filed a second-term value-added tax return on D in 2011 at the tax office located in Geum e-si e-si e-si e-si e-si e-si e-P-si e-P-si, and even though D did not have the details of the second-term sales of D-C in 2011, the Defendant submitted a list of total tax invoices for each sales unit prepared by falsity, as if D supplied goods or services worth 4,245,000 won in total supply price

Accordingly, the Defendant, in collusion with C, prepared a false list of total tax invoices by customer under the Value-Added Tax Act without supplying goods or services, and submitted it to the Government.

2. No person who submits a list of total tax invoices by seller shall prepare and submit to the Government a false list of total tax invoices by seller under the Value-Added Tax Act without being supplied with goods or services;