A defendant shall be punished by imprisonment for not less than one year and six months.

The application for compensation of this case is dismissed.

Punishment of the crime

[criminal power] On January 6, 2010, the Defendant is a person who was sentenced to two years of imprisonment with labor for fraud, fraud, electronic records, etc., uttering, attempted fraud, fabrication, or uttering of a private document at the Daegu District Court, and completed the execution of the sentence in the Daegu Prison on November 4, 2010.

【Criminal Facts】

No person of "2013 Highest 6080" shall submit to the Government the sales and purchase tax invoice under the Value-Added Tax Act entered in falsity, without supplying or being supplied with any goods or services.

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

A. From July 1, 2011 to December 31, 2011, the Defendant falsely prepared and submitted a false statement on the purchase of KRW 263,489,000 from E company to the total tax invoice for the period from July 27, 2011, which was not supplied goods or services from E company by the D company’s operation, to December 31, 201.

B. From January 1, 2012 to June 30, 2012, the Defendant falsely prepared and submitted a false list of the purchase of KRW 1,263,579,000 from E to the total tax invoice for the first period of January 25, 2012, when the Defendant purchased KRW 1,263,579,00 from E company without being supplied goods or services from E company.

2. Submission of false total tax invoice by buyer;

A. On January 27, 2012, the Defendant prepared and submitted a false statement that sold KRW 173,893,000 to four companies, such as the foregoing FF companies, to four companies, including F companies, G companies, H companies, and I companies, for the period from July 1, 2011 to December 31, 201, when the D companies operating the Defendant did not supply goods or services to the four companies, such as F companies, G companies, H companies, and I companies, during the period from July 1, 2011.

B. On July 25, 2012, the Defendant is from the DNA company operating the Defendant during the period from January 1, 2012 to June 30, 2012.