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.

Criminal facts

The defendant is a person who operates E in Si interest-si D.

1. No false list of total tax invoices by seller under the Value-Added Tax Act shall be submitted to the Government without supplying or being supplied with the goods or services related to the submission of the list of total tax invoices by seller;

A. A. Around July 25, 2011, the Defendant submitted a list of total tax invoices by seller, stating in collusion with “G” operating F, even though there was no fact that the Defendant was supplied with goods or services equivalent to KRW 165,297,90 from F, and submitted a false list of total tax invoices by seller, as if he were supplied with goods or services equivalent to KRW 165,297,000.

B. Around January 25, 2012, the Defendant submitted a list of individual suppliers’ tax invoices, stating in collusion with “G” operating F, even though he/she did not receive goods or services equivalent to KRW 26,647,00 from F, and submitted a false list of individual suppliers’ tax invoices, as if he/she received goods or services equivalent to KRW 26,647,00,000.

2. It shall not evade any tax, nor receive any refund or deduction of any tax by fraudulent or other unlawful means related to tax evasion;

Nevertheless, on July 26, 2010 and January 24, 2011, the Defendant reported the value-added tax return on the market entertainment report at issue. The Defendant reported the purchase of any goods or services equivalent to KRW 255,789,400 from F as if he/she purchased the waste resources without purchasing the goods or services. The Defendant reported the purchase of the amount of KRW 1,160,000,000 on July 1, 2010 by falsely reporting as if he/she purchased the purchased goods from a person who had not purchased the waste resources by stealing his/her personal information while reporting the deduction of the waste resources waste resources input tax amounting to KRW 1,160,000, and then evaded the amount of KRW 59,90,000 on February 24, 2010.

Summary of Evidence

1. Defendant's legal statement;

1. H.