A defendant shall be punished by imprisonment with prison labor for four months.

However, the execution of the above punishment shall be suspended for two years from the date this judgment became final and conclusive.

Punishment of the crime

No person shall submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act without supplying or being supplied with any goods or service, by entering it falsely.

On January 25, 2017, the Defendant filed a final tax return on the second half-year value-added tax of “B” in 2016, which was actually operated by the Defendant in the budget revenue book located in 1883 on a lewing-ro, the 19 companies, including “C,” etc. during the pertinent taxable period, submitted to the Government a list of total tax invoices by customer, stating that the Defendant supplied the above services, even though there was no fact that the “B” supplied the goods or services equivalent to KRW 453,830,000, in total, during the said taxable period.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation or a written accusation for correction;

1. Application of the statutes on the total tax invoice;

1. Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 16108, Dec. 31, 2018); the choice of imprisonment with prison labor concerning the crime

1. A crime of violation of the Punishment of Tax Evaders Act on the grounds of suspended sentence under Article 62(1) of the Criminal Act is a crime that interferes with the exercise of the State’s right to tax collection and damages the tax justice. However, the criminal defendant’s fault is against his/her own fault and there is no record of punishment exceeding the same kind of power and fine, and the criminal defendant’s age, character and conduct, environment, background leading to the crime, circumstances after the crime, etc. shall be determined as the sentence