Defendant shall be punished by imprisonment for a term of one year and six months.

Punishment of the crime

[2015 Highest 2807]

1. The Defendant submitted a list of false entries related to D Co., Ltd. is a person who actually operates D, a company dispatched human resources in Ansan-gu E.

On January 26, 2012, the Defendant filed a list of total tax invoices by the seller, stating the supply value in addition to the total supply value of KRW 1,359,408,422, which is the sum of the above amounts, even though there was no fact that the Defendant sold goods or services equivalent to KRW 26,50,000 to the U.S. Esteex and Esteex Co., Ltd., Ltd., and that there was such fact.

Accordingly, the Defendant did not supply goods or services, entered a list of total tax invoices by customer in a false manner and submitted it to the Government.

B. Around April 25, 2012, the Defendant filed a list of sales tax invoices by the seller, stating the amount equivalent to KRW 60,000,000, and KRW 79,500,000, and KRW 786,00, in addition to the supply value of each of the above amounts, on the grounds that there was no fact that the Defendant had sold goods or services to Esteex to Esteex, Inc. while filing a list of sales tax invoices by the seller, stating the amount equivalent to KRW 1,148,934,686, in addition to the supply value.

Accordingly, the Defendant did not supply goods or services, entered a list of total tax invoices by customer in a false manner and submitted it to the Government.

C. On July 25, 2012, the Defendant did not have sold goods or services equivalent to KRW 50,000,000 to the U.S. Esteex, Co., Ltd., Ltd., 79,500,000, and KRW 10,000,000 to the real industry.