Defendants shall be punished by imprisonment for six months.

However, each of the above penalties shall be executed for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

1. Defendant A is a person engaged in livestock products, meat, and Busan water wholesale and retail business on the first floor of Seongdong-gu Seoul Metropolitan Government building.

A. Although the Defendant did not supply any goods or services in violation of the Punishment of Tax Evaders Act and did not issue any invoice under the Income Tax Act and the Corporate Tax Act on January 31, 2013, the Defendant issued a false invoice with the content of the tax amount as if he actually supplied such goods or services, even though he did not supply the said amount of money at the above F Office around January 31, 2013, as if he actually supplied the money amounting to KRW 20,000,000.

In addition, from that time to December 31 of the same year, the Defendant issued a false statement of the total amount of KRW 431,120,000 each over 26 times, such as the list of offenses (1) in attached Form 1.

B. Although the Defendant did not receive an invoice under the Income Tax Act and the Corporate Tax Act without receiving the goods or services in violation of the Punishment of Tax Evaders Act due to false invoice receipt, the Defendant was issued a false invoice as if he actually received the goods equivalent to the completed amount of the tax amount, even though he did not received the supply amount of 41,631,00 won at the above F office around January 31, 2013.

In addition, from that time to December 31 of the same year, the Defendant was issued a false statement equivalent to KRW 501,252,000 in total over 12 times, such as the list of crimes in the attached Table (2).

(c)

Although the Defendant was unable to submit to the Government a false list of the total tax revenue in violation of the Punishment of Tax Evaders Act by submitting a false list of total tax invoices by customer, and the account statement by customer under the corporate tax laws, the Defendant filed a report on the status of the business operator in 2013 to the above F by electronic return with the Seongbuk-dong Seoul District Tax Office around February 9, 2014, as described in the above A, from January 1, 2013 to December 31, 2013.