A defendant shall be punished by imprisonment for six months.

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

Criminal facts

The Defendant is a person who runs the wholesale and retail business of agricultural and fishery products under the trade name (business registration number: D) of "C" in Ansan-si, Ansan-si.

1. On October 17, 2013, the Defendant violated the Punishment of Tax Evaders Act due to false receipt of a tax invoice for purchase, and was issued a false tax invoice of KRW 230,500,000,000,000 for total supply amount of KRW 38,550,000,000, in total, from around six times until March 10, 2014, even though he/she was not supplied with goods or services equivalent to KRW 38,50,00,000 from the Corcoin (business operator registration number: 101-85-5945).

2. Violation of the Punishment of Tax Evaders Act due to false entry in the list of total tax invoices;

A. On January 25, 2014, the Defendant filed a final return on value added tax on the second half of the year 2013 at the public service center of the Busan District Tax Office located in the Gu of Ansan-si, a member of Ansan-si, for the final return on value added tax on the second half of 2013, the Defendant submitted a final return on the value added tax to the head of the tax office having jurisdiction over the place of the said return period (ju registration number: 120,500,000 won in total, although there was no fact that he received goods or services from the United Nations Cro (business registration number: 101-85-5945) during the period from July 1, 2013 to December 31, 2013, in spite of the fact that he received goods or services, the aggregate table of tax invoices by individual purchaser, stating as if he received the goods or services.

B. On July 25, 2014, the Defendant filed a final return on value added tax at the public service center of the relevant public service center of the relevant public service center in Ansan Tax office in order to file a final return on value added tax in January 2014, 2014, and the fact was found to have not been received from E (business registration number:F) from January 1, 2014 to June 30, 2014, even though there was no fact that he/she received goods or services from E (business registration number): a sum of the supply amounts of KRW 110,00,000, which was falsely entered as if he/she received goods or services, was supplied.

Summary of Evidence

1. Statement by the defendant in court;

1. The police in relation to G.