The defendant shall be sentenced to six months of imprisonment.

The execution of a sentence shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendant is a business operator who performs interior works under the trade name of Dongdaemun-gu Seoul Metropolitan Government and 403, “D.”

The Defendant filed a final return on value added tax on D at the Dongdaemun-gu Seoul Dongdaemun-gu tax office, Dongdaemun-gu, Seoul, and submitted to the Government a false statement stating the sum table of the sales account statement or the sum table of the purchase account statement at the sales office under the Value-Added Tax Act, as shown in the attached crime list, although D did not have supplied or received goods or services as such.

1. On July 25, 2014, the Defendant for the final return on the first half of the year 2014, as shown in attached Table No. 1 (1) around July 25, 2014, is a clerical error in the name of the Defendant at Al A, Inc., Ltd., the three-blue character at Al A, Co., Ltd.

As the goods or services equivalent to the supply value of KRW 283,00,000 have been supplied, a list of accounts statement by customer was entered and submitted.

2. On January 25, 2015, the Defendant for the final return on February 2, 2014: (a) around January 25, 2015, entered a list of total tax invoices of KRW 162,50,000 for supply price in G&D, etc., as shown in the attached Table of Crimes (2), and submitted a list of total tax invoices of KRW 2,216,00 for each purchaser, as if he/she were supplied with goods or services equivalent to KRW 162,50,00 for each seller; and (b) entered and submitted a list of total tax invoices for each purchaser, as shown in the attached Table of Crimes (3).

3. On July 25, 2015, the Defendant for the final return on January 2015: (a) around July 25, 2015, entered a list of total tax invoices by customer; (b) entered a list of total tax invoices by customer as if he/she supplied goods or services equivalent to KRW 611,080,000 in the supply price inside the land of a stock company, such as the daily list of crimes listed in the attached Table (4) and submitted the list of total tax invoices by customer as if he/she received goods or services equivalent to KRW 1,980,00 from a consortium, etc. as shown in the attached Table (5).

Summary of Evidence

1. Statement by the defendant in court;

1. Application of the Acts and subordinate statutes on the written accusation;

1. Article 10 (3) of the Punishment of Tax Evaders Act concerning the crime;