The punishment of the accused shall be determined by six months of imprisonment.

However, the above sentence shall be executed for two years from the date of the final judgment.

Punishment of the crime

Around November 20, 2001, the Defendant is a business operator under the Value-Added Tax Act who operates wholesale business after completing business registration from Seo-gu in Gwangju, Seo-gu. Around January 25, 2010, the Defendant filed a final return of value-added tax at the above C office in 2009. Around January 25, 201, the Defendant filed a final return of value-added tax at the above C office in 2009, which was the filing period for the said return, entered false goods or services in total in the supply price of goods or services for Sungsung Construction Co., Ltd. without supplying goods or services to Sungsung Construction during the period from July 1, 2009 to December 31, 209, and submitted to the head of Seo-gu Tax Office for the supply of goods or services in total amount of KRW 117,027,274, from that date, from that time to January 25, 2013 without supplying goods or services to the Government.

Summary of Evidence

1. Defendant's legal statement;

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

1. Relevant Article of the Punishment of Tax Evaders Act and Article 10 (3) 3 of the Punishment of Tax Evaders Act 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. Articles 53 and 55 (1) 3 of the Criminal Act for discretionary mitigation;

1. Article 62 (1) of the Criminal Act (including circumstances leading to the commission of a crime);