A defendant shall be punished by imprisonment for six months.

However, 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 is a private entrepreneur who has engaged in the clothing wholesale business in the name of Jung-gu Seoul Metropolitan Government D (E market underground heat No. 11) with F.

1. On January 25, 2012, the Defendant reported a value-added tax return at Jung-gu, Jung-gu, Seoul, on a mid-gu, 170 (Namnam-dong) and submitted a false list of tax invoices by seller to a public official in charge, even though he did not have received any goods equivalent to KRW 237,006,50 from the supply value of Myanmar Co., Ltd., in spite of the fact that he had received any goods equivalent to the amount of goods supplied, the Defendant entered a false list of tax invoices by seller and submitted it to the public official in charge.

2. On July 25, 2012, the Defendant reported value-added tax at the same place as Paragraph (1) and on January 2012, 2012, and submitted a false list of tax invoices by seller to the public official in charge, even though the Defendant did not have received any goods equivalent to KRW 265,109,000 from Myanmar Co., Ltd., the supply price of which was equivalent to that of the said amount.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. ㈜얀테트 자료상 조사종결보고서

1. Investigation report (to file records on details of transactions in passbooks for suspects);

1. Application of the Acts and subordinate statutes on the list of the total tax invoices by customer on the second half of 2011, and the first half of 2012;

1. Article 10 (3) 3 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012) concerning the crime

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

1. Article 62 (1) of the Criminal Act;

1. Reasons for sentencing under Article 62-2 of the Criminal Act of the community service order;

1. Scope of sentencing guidelines recommended by the Sentencing Committee;

(a) Where no purpose exists for the reduction area (one month to ten months) of Part I (Special Mitigation) (excluding one month to ten months), such as the receipt, etc. of a false tax invoice, and no result of tax evasion has occurred;

(b) Type 1 3 billion won, such as the receipt of a false tax invoice for the second crime (the scope of recommendations).