A defendant shall be punished by imprisonment for not less than eight months.

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

Punishment of the crime

The Defendant is the actual operator of D established from February 2, 201 to November 201 of the same year for the purpose of the Daejeon Daejeon Seo-gu C, 5th floor service and other contract.

1. Submission of a false list of total tax invoices by purchase and seller;

A. On July 25, 201, the Defendant submitted a false statement on the list of total tax invoices by customer, entering the list of total tax invoices by customer into the list of total amount of 85,346,00 won in D and the list of total amount of 85,346,00 won in the list of total tax invoices by customer.

However, fact that D did not supply goods or services equivalent to the same amount to E.

In addition to this, the Defendant submitted a list of total tax invoices by customer as shown in the attached list 1 of the daily table of crimes to each customer, and submitted false entries in the list of total tax invoices by customer as if he did not supply goods or services to each customer.

Accordingly, the Defendant, without supplying goods or services, entered 407,095,750 won for the final and conclusive supply price, and 246,607,620 won for the final and conclusive supply price in February 2011, and submitted them to each government, respectively.

B. On July 25, 201, the Defendant submitted a false list of total tax invoices by seller, entering D in the list of total tax invoices by purchaser that received goods or services equivalent to KRW 140,070,000 from F when filing a return of value-added tax at Daejeon Tax Center around July 25, 201, and submitted the list of total tax invoices by purchaser.

However, the fact that D was not supplied by F with goods or services equivalent to the same amount.

In addition, the Defendant submitted a list of total tax invoices by customer as shown in the attached list 2 of the daily table of crimes, and submitted false entries in the list of total tax invoices by customer as if he received no supply of goods or services from the customer.

This is the defendant's goods or services.