A defendant shall be punished by imprisonment for six months.

Punishment of the crime

The defendant is a person who has operated C in Yeonsu-gu Incheon Metropolitan City B.

No person shall submit to the Government a list of total tax invoices by seller or seller under the Value-Added Tax-Related Acts without supplying or receiving any goods or service, by entering it falsely.

On June 25, 2012, the Defendant submitted to the public official in charge of official in charge a false list of total tax invoices for individual suppliers, stating the supply price of goods in an amount equivalent to 61,041,000 won, as if he was supplied with goods, at a tax office located in Nam-gu Incheon Metropolitan City (545, Jun. 25, 2012). From around that time to December 26, 2012, the Defendant submitted to the public official in charge of official in charge a false list of total tax invoices of total amount of KRW 354,576,200, as shown in the list of crimes in attached Table, including the list of crimes.

Summary of Evidence

1. A protocol concerning the examination of the police officers of the accused;

1. A protocol concerning the interrogation of suspects of E;

1. A written accusation by the head of the Incheon Tax Office;

1. Application of Acts and subordinate statutes to each copy of a written answer, such as a value-added tax return;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime, and Article 10-3 (3) 3 of the Punishment of Tax Evaders Act (the comprehensive list of tax invoices by seller) and each choice of imprisonment with prison labor;

1. Grounds for sentencing under the former part of Article 37, Article 38(1)2, and Article 50 of the Criminal Act (an aggravated punishment for concurrent crimes committed on the violation of the Punishment of Tax Evaders Act following the submission of a false statement on the aggregate of tax invoices by individual purchaser on February 2, 2012 with heavier penalty) of the aggravated concurrent crimes;

1. The scope of the recommended punishment according to the sentencing guidelines [type determination] and the basic area of the first type (less than 3 billion won) (decision on the recommended area] (decision on the recommended area] of the basic area (decision on the recommended area] shall be punished by imprisonment for 6 months to 1 year; and

2. The Defendant’s crime of determining sentence is that the list of total tax invoices by seller is falsely entered and submitted, which causes interference with national tax collection and tax collection.