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

except that 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

The Defendant operated a wholesale and retail business related to game machines with the trade name of “D” in Seoul Jung-gu.

1. The Defendant submitted a false list of total tax invoices by list: (a) did not receive a tax invoice even after having received the goods equivalent to KRW 2,061,590,000 in total of supply values as follows; and (b) submitted a false list of total tax invoices by omitting such transactions:

On January 25, 2009, the Defendant reported on the establishment of value-added tax for the second period of 2008 in the Nammun Tax Office, and submitted a false list of total tax invoices by omitting the above transactions, including the failure to issue a tax invoice even though the Defendant was supplied with the goods of KRW 864,00,000 from E (representativeF) for the second period of 2008, as shown in the attached list of crimes (1).

B. On July 25, 2009, the Defendant reported on the establishment of value-added tax on July 25, 2009 to the South Seodaemun, and submitted a tax invoice stating in a false manner of omitting the above transaction, including the fact that the Defendant did not receive a tax invoice even though he was supplied with the goods of KRW 94,00,000 from the above E during the first year of 2009, as shown in the attached list of crimes (1).

C. On January 25, 2010, the Defendant reported on the establishment of value-added tax for the second period of 2009 on the Nammun Island, and did not issue a tax invoice to KRW 20,750,000 of the supply value from the above E during the second period of 2009, such as the list of crimes (1).