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 person who operated a c with the trade name of "C (business registration number D) from February 2, 2007 to February 3, 2012.

1. Around July 25, 2011, the Defendant filed a false list of the total tax invoices by customer (one-year period of 201) (one-year period of 201), stating the false list of the total tax invoices by customer (one-year period of 201) in North Daegu-gu, Daegu-gu, Daegu-gu, the Defendant reported the value-added tax for one-year period of 201 to C, and submitted it to the public official of the tax office in charge of the said tax office, by stating the false list of the total tax invoices by customer, as shown in the attached list of crimes (1) even though there was no fact that he/she supplied goods or services to the KAPP and E.

2. A list of false entries into the account statements by seller and by seller (the amount for two years, 201);

A. On January 25, 2012, the Defendant reported the value-added tax for the second half-year period of 201 with respect to C, and submitted a false list of accounts for each of the above transaction partners, stating a false list of accounts for each of the transaction partners, as if he/she supplied the goods or services equivalent to KRW 307,934,80,00 in total, to each of the transaction partners listed in the attached list of crimes (2), notwithstanding the absence of the fact that he/she supplied the goods or services to each of the transaction partners listed in the attached list of crimes (2).

B. On the same day, the Defendant reported the value-added tax for the second half-year period of 201 with respect to C, and submitted a false list of accounts for each purchaser (tax office) to the public official in charge, as shown in the attached Table of Crimes (2), as if he was supplied with goods or services equivalent to KRW 86,936,00,00 in total, as shown in the attached Table of Crimes (2), notwithstanding the absence of the fact that he was supplied with goods or services by the KFF and F companies.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. A report on completion of data research;

1. AF company with a written confirmation of each transaction details;