A defendant shall be punished by imprisonment for four months.

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

Punishment of the crime

The defendant is the operator of C company (business registration number D).

No list of the total tax invoice by buyer to be submitted to the Government under the Value-Added Tax Act shall be submitted to the Government.

1. Around January 25, 2010, the Defendant submitted a false list of the amount equivalent to KRW 67,000,000 to the second half of the year 2009, in which the amount equivalent to KRW 67,00,00, as shown in the separate sheet, to the North Mancheon Tax Office.

2. Around July 25, 2010, the Defendant submitted a false list of the total tax invoice by the first half of 2010, stating the amount equivalent to KRW 52,000,000, as shown in the separate sheet, to the North Incheon National Tax Office.

3. Around January 24, 2011, the Defendant submitted a false list of the amount equivalent to KRW 90,100,000 to the second half of the year 2010, in which the amount equivalent to KRW 90,100,00, as shown in the separate sheet, to the North Mancheon Tax Office.

4. Around July 25, 2011, the Defendant submitted a false list of the total tax invoice by the first half of 2011, stating the amount equivalent to KRW 66,400,000, as shown in the separate sheet, to the North Incheon National Tax Office.

5. Around January 25, 2012, the Defendant submitted a false statement of the amount of KRW 150,000,000, as indicated in the separate sheet, to the second buyer’s tax invoice in 2011, stating the amount of KRW 150,000, as indicated in the separate sheet.

Summary of Evidence

1. Partial statement of the defendant;

1. Legal statement of witness E and F;

1. A protocol concerning the examination of partially the accused by the prosecution (including the part concerning the statement of the E);

1. Protocols concerning partial police interrogation of the accused and E;

1. Statement of the police statement to E (including part of the defendant's partial statement);

1. An accusation or a report on the completion of an investigation;

1. Confirmation sources of G;

1. Application of Acts and subordinate statutes to investigation reports (the filing of records in the list of lists of lists of electronic tax invoices by customer offices, 201);

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (1) 2 of the Punishment of Tax Evaders Act concerning the facts constituting the crime;

1. The former part of Article 37 of the Criminal Code among concurrent crimes.