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 became final and conclusive.

Punishment of the crime

[Attachment] On November 20, 2014, the Defendant was sentenced to a suspended sentence of two years for the violation of the Punishment of Tax Evaders Act at the Seoul East Eastern District Court, and the said judgment became final and conclusive on November 28, 2014.

[Criminal Execution Office] The Defendant is a person who has engaged in clothes manufacturing and wholesale retail business under the trade name of Gangdong-gu Seoul Metropolitan Government “D”.

1. 허위기재 매출처별 세금계산서 합계표 제출 피고인은 2011. 1. 25.경 강동세무서에서 2010년도 2기분 부가가치세 확정신고를 하면서 사실은 주식회사 에코웍스에 재화 또는 용역을 공급한 사실이 없음에도 313,540,000원의 재화 또는 용역을 공급한 것처럼 허위 기재한 매출처별세금계산서합계표를 제출한 것을 비롯하여 그 때부터 2012. 7. 25.까지 같은 방법으로 별지 범죄일람표 기재와 같이 총 4회에 걸쳐 합계 1,244,919,000원 상당의 허위기재 매출처별세금계산서합계표를 제출하였다.

Accordingly, the defendant made a false entry into the list of the total tax invoice by buyer under the Additional Art. 20.

2. On January 25, 201, the Defendant submitted the final return of value-added tax for the second period of 2010 from the Gangnam Tax Office, which entered false statements in the list of total tax invoices by seller, and submitted the false list of total tax invoices in total three times from that time to July 25, 2012, including the submission of the false list of total tax invoices in total, including KRW 1,176,806,000, in total, as shown in the list of crimes in the attached Table, even though there was no fact that the Defendant was supplied with goods or services from Hybre, etc. from Habre Co., Ltd., by means of the supply of goods or services from Habre, etc.

Accordingly, the defendant entered the list of the total tax invoice by customer under the provisions of the Additional Postal Items Act and submitted it to the government.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1.Each.