A defendant shall be punished by imprisonment for six months.

However, the execution of the above sentence shall be suspended for a period of one year from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendant, from August 16, 2010 to July 30, 2013, worked as the representative director of the “C” company of the steel structure and plant construction business located in the Heung-gu Seoul Metropolitan Government, Chungcheongnam-gu, Chungcheongnam-gu, and took overall charge of the business of the said company.

On January 25, 2012, the Defendant filed a final return on value-added tax for the second term of February 201 at the Cheongju Tax Office located in Seo-gu, Young-gu, Chungcheongnam-gu, and the Defendant filed a final return on the value-added tax for the last term from October 1, 201 to December 31, 201, the Defendant submitted a list of individual suppliers’ tax invoices, stating that he received goods or services equivalent to KRW 352,00,000 from the Han-gu Commercial Co., Ltd., even though he did not have received goods or services during the transaction period from October 1 to December 31, 201.

Accordingly, the Defendant, without being supplied with goods or services, entered a list of total tax invoices by purchasing companies under the Value-Added Tax Act in a false manner, and submitted it to the government.

Summary of Evidence

1. Statement by the defendant in court;

1. A copy of the completion report of investigation, a report on scheduled value added tax by general taxable persons, a list of total tax invoices by each sales office (as of February 201), a list of total tax invoices by each purchasing office (as of February 201), a list of total tax invoices by each purchasing office (as of February 201), a list of electronic tax invoices, a report on confirmation of value added tax by general taxable persons, and a report on deduction of tax amount issued by electronic tax invoices;

1. Application of the Acts and subordinate statutes of accusation;

1. Relevant Article 10 of the Punishment of Tax Evaders Act and Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the crime and the selection of imprisonment;

1. The reason for sentencing under Article 62(1) of the Criminal Act of the suspended sentence [type determination] The grounds for sentencing under Article 62(1) of the Criminal Act [Article 62(1) of the Act on the Suspension of Execution] (Article 62(1) of the Act on the Grounds that the basic area of subparagraph 1 (Article 3 billion won) [decision within the recommended area] [the scope of recommendation] 6 months to 1 year [the general sentencing person] - It is decided