A defendant shall be punished by imprisonment for one year.

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 is the representative of the manufacturer’s “D” or “A real estate” under the Daegu-gu Seocho-gu manufacturing industry headquarters, such as raw home uniforms for young children.

1. No person liable to submit a list of total tax invoices by customer under the Value-Added Tax Act to the Government shall submit a false list of total tax invoices by customer;

On January 25, 2010, the Defendant filed a return of value-added tax for the second period of February 2009 with the “D” office located in Daegu-gu, Daegu-gu, and provided goods or services equivalent to KRW 16,364,00 during the pertinent taxable period, but stated below KRW 6,364,00 as if the Defendant supplied goods or services equivalent to KRW 10,00,00,000 during the pertinent taxable period, and submitted a false list of tax invoices by customer, as if the Defendant supplied goods or services equivalent to KRW 651,825,09,09, while the supply was completed during the pertinent taxable period, as if the Defendant supplied goods or services equivalent to KRW 360,408,429,00, total value of supply was omitted or omitted.

In addition, from around that time to July 25, 2014, the Defendant submitted a total of 7,349,446,054 won tax invoices by customer with false entries, such as the list of crimes (1) as shown in the attached Table of Crimes (1).

2. No person, who is obligated to submit a list of total tax invoices by seller under the Value-Added Tax Act to the Government, shall submit a false list of total tax invoices by seller in collusion with the Government;

On January 25, 2010, the Defendant filed a return of value-added tax for the second period of February 2009 at “D” office located in Daegu-gu, Daegu-gu, and received goods or services equivalent to KRW 5,441,00 from F during the pertinent taxable period, but completed the list of tax invoices by seller.