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

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

Punishment of the crime

The defendant is the actual operator of corporation D, which is located in Songpa-gu Seoul Metropolitan Government Office Officetel 307.

1. No person who falsely enters and submits a list of total tax invoices by seller shall submit to the Government a false list of total tax invoices by seller and by seller under the Value-Added Tax Act without supplying or receiving any goods or service;

Nevertheless, around January 25, 2011, the Defendant filed a final return on the value-added tax for the second period of the year 2010 with respect to the above D at the tax office in Songpa-gu Seoul, Songpa-gu, Seoul. Around January 25, 201, even though there was no fact that he received goods or services from E and Chungcheong Construction Co., Ltd., the Defendant submitted a false list of total tax invoices for individual suppliers to the public official in charge of the tax office in the dispatching tax office, stating the false list of total tax invoices for individual suppliers as if he received construction materials equivalent to KRW 220,426,00 from E, and KRW 370,986,560 from Chungcheong Construction Co., Ltd.

2. No person who falsely enters and submits a list of total tax invoices by customer shall submit to the Government a false list of total tax invoices by customer and seller under the Value-Added Tax Act without supplying or receiving any goods or service;

Nevertheless, on January 25, 2011, the Defendant filed a final return on value added tax for the second period of the year 2010 with respect to the above D at the Song-dong, Songpa-gu, Seoul. On January 25, 201, the Defendant provided F, etc. with construction materials equivalent to KRW 190,909,089, which were recorded in the list of crimes in the attached list of crimes, and submitted a false list of total tax invoices by the seller to the public official in charge of the dispatched tax office, as if the Defendant provided F, etc. with construction materials equivalent to the supply value of the goods or services.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the suspect examination of the accused by the prosecution;

1. A written accusation;

1. An investigation report (a list of total tax invoices by sale and by seller).