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

1. No person who violates the Punishment of Tax Evaders Acts and subordinate statutes in January 2011 shall enter false matters in the aggregate balance sheet and submit them to the Government without supplying goods or services;

Around July 25, 2011, the Defendant submitted a list of total tax invoices by customer and by seller for the final return of value-added tax base in January 201, 201, the Defendant entered the list of total tax invoices by customer and the list of total tax invoices by customer as if he were supplied goods or services at the sea of a stock company, even though he did not supply goods or services at KRW 91,410,000, D, KRW 15,080,000, and KRW 40,240,000 to E, and the facts were stated in the list of tax invoices by customer as if he were supplied goods or services at the amount equivalent to KRW 231,00,000 from F, although he was not supplied with goods or services at the amount equivalent to KRW 231,00,000,000 from F, and submitted it to the Government through an Ansan tax invoice.

2. No person who violates the Punishment of Tax Evaders Acts and subordinate statutes in February 2011 shall enter false matters in the aggregate balance sheet and submit them to the Government without supplying goods or services;

Around January 25, 2012, the Defendant submitted a list of total tax invoices by customer and by seller for the final return of the second value-added tax operated by the Defendant in Ansan Tax Office in 201, the Defendant entered the list of total tax invoices by customer and the list of total tax invoices by seller for the final return of the second value-added tax in 201 operated by the Defendant. The facts are false in G, 50,093,600 won, 60,189,000 won on the sea of a stock company, 30,135,000 won on H, and 16,828,000 won on Avia Design, although there was no fact that the Defendant supplied goods or services in the equivalent amount, and the fact is entered in the list of total tax invoices by customer, as if the Defendant supplied goods or services in the equivalent amount, without being supplied by F, as if they were supplied with those goods or services.