A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Criminal facts

On August 11, 2009, the Defendant was sentenced to the suspension of the execution of one year for the violation of the Punishment of Tax Evaders Act by the Seoul Western District Court. On February 11, 2010, the said judgment became final and conclusive.

Criminal facts

C is a company established for the purpose of wholesale and retail of computers and peripheral devices, and the defendant is the representative director of the above company.

No person shall submit to the Government the list of the total tax invoices by buyer and by seller without supplying the goods or services under the Value-Added Tax Act or with false entries therein.

Nevertheless, on July 25, 2008, the Defendant filed a value-added tax return on July 25, 2008, and submitted to the Government a false entry of a list of total tax invoices by customer with the content that the Defendant supplied goods equivalent to KRW 370,154,545 with the supply price D, and issued six copies of each customer’s tax invoice, from that time to July 25, 2009, the Defendant submitted a false entry of a list of total tax invoices by customer with the content that the Defendant supplied goods equivalent to KRW 973,863,63,636, and KRW 59,909,09,091 with the content that the supply was made.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Application of Acts and subordinate statutes to investigation reports (adjudgments, etc.);

1. Article 11-2 (4) 3 of the former Punishment of Tax Evaders Act (Amended by Act No. 9919, Jan. 1, 2010) on the crime committed;

1. Articles 40 and 50 of the Criminal Act of the Commercial Concurrent Crimes;

1. Selection of each sentence of imprisonment;

1. The latter part of Article 37 and Article 39 (1) of the Criminal Act concerning concurrent crimes;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. A judgment may be received at the same time as the first head crime in the judgment, that confessions and reflects a crime under Article 62(1) of the Criminal Act;