A defendant shall be punished by imprisonment for six months.

Punishment of the crime

No person shall submit to the Government a list of total tax invoices by sale and by seller without supplying or receiving any goods or service by falsehood.

The Defendant operated gold-type manufacturing and wholesale companies with the trade name of “F” in the militaryposi. The Defendant submitted a false list of total tax invoices by seller from January 2014 to June 2014, to G, and did not receive goods or services from H, despite that he did not receive goods or services from H, on April 24, 2014, the Defendant received the first preliminary return of value-added tax for the year 237,000,000 won from G and H to the supply price of goods or services at KRW 257,00,000 from the supply price of goods or services at KRW 257,00,000,000, and received the false list of total tax invoices by seller at KRW 60,000 from the supply price of goods or services at KRW 20,000,000 from the above tax office or office around July 20, 2014; and received the final return for the supply of goods and services at KRW 30,000,00.

Accordingly, the Defendant submitted to the Government a list of total tax invoices for each seller and seller in the amount of 1,808,000 won in total without supplying or receiving goods or services.

Summary of Evidence

1. Partial statement of the protocol concerning the examination of the suspect against the defendant by the prosecution;

1. Any statement made to the accused in each part of the protocol concerning the interrogation of the police (the first time), the protocol concerning the interrogation of the suspect (the second time), and the protocol concerning the interrogation of the suspect (the third time);

1. Partial statement of a witness I;

1. In part of each police statement made to I and J.