A defendant shall be punished by imprisonment with prison labor for up to six months.

Punishment of the crime

[The record of the crime committed by Defendant A was sentenced to a suspended sentence of two years and a fine of five million won on July 10, 2015 to a crime of violation of the Punishment of Tax Offenses Act by the District Court of the Republic of Korea on July 10, 2015, and on November 18, 2014, Defendant A was sentenced to imprisonment with prison labor for not less than eight months at the District Court of the Republic of Korea on November 28, 2014, and confirmed on April 4, 2015.

In doing so, the prosecution did not change the indictment, and the crime of this case was not dismissed in relation to concurrent crimes after Article 37 of the Criminal Code, even with the judgment on the facts charged.

[2] Defendant A is a person who actually operated C from September 2012 to November 2014, and Defendant C is a bank, shoes, clothes, and miscellaneous distributor.

1. Defendant A

A. On October 25, 2012, the Defendant reported the scheduled value-added tax return at the government tax office around February 2012, 2012, when filing a return on the scheduled value-added tax return with C, a corporation at the headquarters of the government tax offices around October 25, 2012, 1) submitted a false list of accounts for separate tax accounts at each purchaser, stating in falsity a false list of accounts for separate tax accounts at each purchaser, even though the Defendant did not have supplied goods or services at a singing practice room, as if the goods or services were supplied, the supply price of the goods or services amounting to KRW 3,00,000, and 2) did not receive goods or services from E.

B. On January 24, 2013, the Defendant reported the establishment of value added tax at the government tax office around February 2012, 2013, when he reported the establishment of value added tax on C with respect to the corporation at the government tax office of the Republic of Korea around February 24, 2012, 1) although he did not supply goods or services to four business entities, such as Fing practice places, he/she shall submit a false list of the sales invoice by stating the sum of the supply amounts of KRW 49,257,00 as in the attached list of crimes (1) as if he/she supplied goods or services, and 2) even if he/she did not have received goods or services from G and H, he/she shall not receive KRW 152,898,00 from G, 134,355 from H.