A defendant shall be punished by imprisonment for not more than ten 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 the actual operator of the C Company in Ulsan-si, Ulsan-si, Seoul-si.

1. On August 31, 2010, the Defendant issued a tax invoice, without supplying goods or services, at the office of Ulsan-gun, Ulsan-si, Ulsan-si, and even though the C company did not supply goods or services to D companies, the Defendant issued a tax invoice under the Value-Added Tax Act stating the “C company”, “C company”, “D company”, “23,36,800 won” as of the date of preparation, and issued a tax invoice under the Value-Added Tax Act from around that time to November 30, 2010, each of which issued four tax invoices under the Value-Added Tax Act, stating that the total value of supply was KRW 100,336,800, in total, without supplying goods or services for four times as shown in the separate crime list (I) from that time.

2. No person who submits a false list of total tax invoices by customer shall submit to the Government the list of total tax invoices by customer and by seller without supplying or being supplied with any goods or services under the Value-Added Tax Act.

Nevertheless, on July 25, 2010, the Defendant entered the supply price of KRW 302,00,000 in the list of total tax invoices from July 25, 201 to July 25, 201, as shown in the list of crimes (II), and submitted each of the public officials in charge of the tax offices by entering the list of total tax invoices into the list of total tax invoices, as shown in the list of crimes (II), even though the C Company did not have received goods or services from E Company, as if the C Company had received goods or services from E Company.

Summary of Evidence

1. Defendant's legal statement;

1. The written accusation and the written accusation;

1. Investigation report of value-added tax;

1. Application of Acts and subordinate statutes, such as a list of tax invoices and a list of tax invoices by purchaser and seller;

1. Criminal facts;