A defendant shall be punished by imprisonment for not more than ten months.

However, the execution of the above punishment shall be suspended for two years from the date of the final judgment.

Punishment of the crime

The Defendant is a person who had operated a scrap metal company with the trade name of “C” in Haak-gun B.

No person shall submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act without supplying or being supplied with any goods or service, by entering it falsely.

Nevertheless, on July 25, 2013, the Defendant reported the value-added tax for the first period from January 1, 2013 to Musan Tax Office located in the Central Dong of Changwon-si, Changwon-si.

6. During the period of 30.30, “C” supplied goods or services equivalent to KRW 321,356,188 in sum of supply values to “D” and issued 14 tax invoices, notwithstanding the fact that there was no issuance of 14 tax invoices, as if there was a supply of goods or services, it submitted a false list of supply values (total supply values of KRW 787,024,670) to the Government by making a false statement in the list of annexed crimes, such as submission of a false statement of the list of total tax invoices as if there was a supply of goods or services.

Summary of Evidence

1. Police suspect interrogation protocol of the accused;

1. A written accusation;

1. Application of Acts and subordinate statutes on aggregate tax invoices by customer and electronic tax invoices;

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act and the selection of imprisonment with labor concerning the facts constituting the crime;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Article 62 (1) of the Criminal Act (including the first offender, etc.);