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

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

Punishment of the crime

In Dobong-gu Seoul Metropolitan Government, the Defendant operated a trade name company of D'D' and operated a service business such as advertising agency.

On July 25, 2011, the Defendant filed a final return on the value-added tax for D in January 201 at the Seongdong-gu Seoul Sungdong Tax Office, and the Defendant filed a final return on the value-added tax for D on July 25, 201. The facts are as follows: (a) although there was no supply of goods equivalent to the same amount, as if he supplied goods to the CF PY, a false list of the accounts for the accounts for each place of sale was entered and submitted to the tax office; and (b) from that time, the Defendant submitted a false list of accounts for the accounts for each place of purchase, such as (i) and (ii) the list of accounts for the accounts for the accounts for each place of purchase entered in the tax office, respectively, by July 25, 2014.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement of accusation;

1. Application of Acts and subordinate statutes to each D value-added tax return;

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act (Optional to imprisonment) concerning the crime;

1. Articles 40 and 50 of the Criminal Act of the Commercial Competition;

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

1. Standard type of crime under Article 62(1) of the Criminal Act (see e.g., the reason for sentencing) 3,345,414,00 won (=1,806,292,00 won), including the purchase and sale amount of false tax invoices on the reason for sentencing: Receipt of false tax invoices by 03 general tax accounts;

2. A sentence of recommendations of at least three billion won and of less than five billion won: six months - one year (the area of mitigation) sentencing - Where actual benefits are insignificant - General mitigation factors: serious reflective suspension of execution: Consideration of sentence as seen earlier;