Defendant

A Imprisonment for one year, and Defendant B shall be punished by a fine of 10,000,000 won, respectively.

except that this judgment.

Criminal facts

Defendant

A is the representative director of Defendant B, who is in heading 805 of the building in Sungnam-si, Sungnam-si, and Defendant B is a corporation established for the purpose of steel materials wholesale and retail business.

1. Defendant A

A. On April 18, 2012, the Defendant violated the Punishment of Tax Evaders Act, on April 18, 2012, when filing a preliminary return of value-added tax base for the first period of the year 2012 with the branch tax office located in Dong-dong, Sungnam-si, Sungnam-si, on April 18, 2012, the Defendant entered the total tax invoice list in the separate sheet as shown in the separate sheet of crime (1) stating the false list of total supply values of the above companies as if he were supplied with goods or services from the above companies, although he did not have received any supply of goods or services from the Bowon Construction Industry, the Gawon Industries, the Co., Ltd., the Co., Ltd., Ltd., the well-known environment, and the landscape industry, etc., and submitted the list of total supply values to the above companies as shown in the separate sheet of crime (2) as if he were supplied with the goods or services.

B. On July 12, 2012, the Defendant violated the Punishment of Tax Evaders Act on July 12, 2012, when filing a final return on the value-added tax base for the first time in 2012 on the said subdivision, the Defendant entered the final return on the tax base for the total of KRW 1,038,378,00 in the supply price from the home industry, the happy persons, and the Bowon Construction Industry, etc., as shown in the separate sheet (1) as if he was supplied with the total of KRW 1,038,378,00 in the total of the supply price, and entered the final return on the total tax base for the total of KRW 1,148,468,20 in the separate sheet as shown in the corresponding list of crimes (2).