A defendant shall be punished by imprisonment for not less than eight months.

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

Punishment of the crime

On March 20, 2014, the Defendant was sentenced to imprisonment with prison labor for a violation of the Punishment of Tax Evaders and the Punishment of Tax Evaders Act at the Daegu District Court, and the said judgment became final and conclusive on March 28, 2014.

The defendant is the representative director of the D Co., Ltd. in Yongcheon City C.

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.

1. On July 25, 2009, the Defendant filed a final return of the general taxable person’s value-added tax on the above racing tax base on or around July 25, 2009, and submitted a false list of the total tax invoices by seller at the end of January 2009, as if he was supplied with goods or services equivalent to the value of supply from the stock company E, even though he was not provided with goods or services equivalent to the value of supply of the goods or services equivalent to the value of the total tax invoices by seller at the end of January 209.

2. On January 25, 2010, the Defendant filed a final return of the general taxable person’s value-added tax on the said racing business on or around February 25, 2009, and submitted a false list of the tax invoices by customer in the second half of the year 2009, even though the Defendant did not supply goods or services equivalent to the supply value of 251,220,000 won to the relevant comprehensive construction company, the Defendant entered and submitted a false list of the tax invoices by customer in the second half of the year 2009.

3. Submission of a list of total tax invoices by false seller during the second period of February 2009;

A. On October 25, 2009, the Defendant: (a) filed a preliminary return of value-added tax on the above racing and gift tax base; (b) on October 25, 2009, the Defendant submitted a false list of the total tax invoices by seller during the second period in 2009, as if he received goods or services equivalent to the value of supply from the Co., Ltd., although there was no fact that he received goods or services equivalent to the value of supply from E.

B. The Defendant is on January 25, 2010.