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.

Punishment of the crime

The Defendant, with the trade name "D" in the Busan Jin-gu B building C, Busan, was a wholesale and retail business.

1. Submission of a list of total tax invoices by customer by false entry;

A. On August 10, 2017, the Defendant filed a list of total tax invoices by customer, including “E”, with the reporting of value-added tax in the Busan High Tax Office located in 23 Busan High-gu, Busan High-ro, Busan High-ro, and with the reporting of value-added tax in 1, 2017 of the aforementioned D, and submitted a false list of total tax invoices by customer, stating as if he/she supplied goods or services equivalent to KRW 384,407,273, as shown in [Attachment Table 1].

B. On January 23, 2018, the Defendant filed a list of total tax invoices by customer, including “F”, with the reporting of value-added tax at the Busan District Tax Office listed in paragraph (1) of Article 1, and submitted a false list of total tax invoices by customer, including “F,” as shown in No. 1-2, as shown in the attached Table 1-2, as if he/she supplied goods or services equivalent to KRW 819,060,908.

2. Around August 10, 2017, the Defendant submitted a false list of total invoices by customer, stating in falsity, as if he/she supplied goods or services equivalent to KRW 413,008,00 in total supply value to customers, such as G, etc., as shown in the attached crime list 2, while filing a list of total invoices by customer.

Summary of Evidence

1. Application of Acts and subordinate statutes to the defendant's protocol of interrogation of the defendant's testimony entered in H's court statement to the prosecutor's office, the confirmation report of the value-added tax of general taxable persons, the list

1. Relevant provisions concerning criminal facts, and Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018); Article 10(3)4 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018); and Article 10(3)4 of the former Punishment of Tax Evaders Act (amended by Act No. 1614, Dec. 31, 201);