A defendant shall be punished by imprisonment for four months.

except that 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

[Attachment] On February 6, 2013, the Defendant was sentenced to a suspended sentence of two years for a violation of the Punishment of Tax Evaders Act, and the judgment became final and conclusive on the 14th of the same month. On May 8, 2013, the Defendant was sentenced to a suspended sentence of two years for imprisonment with labor for the same crime, and the judgment became final and conclusive on the 16th of the same month.

【Criminal Facts】

No person shall issue or be issued a tax invoice without supplying or being supplied with goods or services.

1. On January 201, the Defendant filed the final return of the value-added tax for the second period of 2010 by Defendant C’s operation in the GUU, which is located in the Gyeonggi-si in Gyeonggi-si in 558, the Defendant entered in D as if he supplied goods or services equivalent to the above amount, although there was no fact that he supplied goods or services equivalent to KRW 17,509,090 in D, and submitted a false list of the tax invoices by customer as shown in the attached list of crimes, as if he supplied goods or services equivalent to KRW 211,345,453, as shown in the attached list of crimes.

2. On 2010, the Defendant filed the final return of value-added tax on 2, 2010 by the Defendant’s operation in the GUT, the Defendant entered as if he were supplied goods or services equivalent to KRW 151,427,00, and submitted a false list of total tax invoices by seller as if he were supplied with goods or services equivalent to KRW 228,489,00,000 as indicated in the crime list, notwithstanding the absence of the fact that the Defendant received goods or services from the (ju) PUT from the (UUT) PU on 2010.

Summary of Evidence

1. Defendant's legal statement;

1. A protocol concerning the suspect examination of the accused;

1. A charge book, a tax offense record and a handling opinion, a statement of investigation related to the transaction order, a statement and a tax invoice of (State) Cor-Design, a certificate and a tax invoice of (State) ; a certificate and a tax invoice of (State) vis-vis; and a tax invoice and a tax invoice;

1. A previous conviction in judgment: