A defendant shall be punished by imprisonment for six months.

except that 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 engaged in wholesale and retail business in the name of “D” between the wife population C and four parcels, such as non-refinites, scrap metals, and so on.

1. Around January 25, 2011, the Defendant filed a final tax return on the second taxable year of 2010 with the GU on the 2nd taxable year of 2010, and the Defendant entered the list of tax invoices by seller and submitted it to the Government as if he was supplied with the goods equivalent to the amount of KRW 63,773,456, although D was not supplied with the goods equivalent to the amount of KRW 63,73,456 from E.

2. On July 25, 2011, the Defendant filed a final return on the value-added tax base for the first year of 201 with the GUT for the first time on July 25, 201, and the facts are as follows: (a) D entered a false list of total tax invoices by customer and submitted it to the Government as if it supplied goods equivalent to the amount of KRW 56,583,600 to FF Co., Ltd. although it did not have supplied goods equivalent to the amount of KRW 56,583,60; and (b) at the same time, D did not have been supplied with goods equivalent to KRW 49,132,200 from E, and submitted a false list of total tax invoices

Summary of Evidence

1. Statement of the accused in the first protocol of trial;

1. Examination protocol of the accused by prosecution;

1. Application of an accusation, a report on completion of investigation related to trade order, a general taxable person's value-added tax (2 period, 201, 1 January 201), a tax invoice, a business registration certificate, and statutes;

1. Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012) concerning the crime

1. Articles 40 and 50 (Punishments prescribed in the Punishment of Tax Evaders Act by submitting a list of total tax invoices by false customer in January 201, 201, between the violations of the Punishment of Tax Evaders Act by submitting a list of total tax invoices by false customer, and between the violations of the Punishment of Tax Evaders Act by submitting a list of total tax invoices by false customer in January 201, 201, and punishment provided for in the violation of the Punishment of Tax Evaders Act by submitting a list of total

1. Selection of penalty: Imprisonment with prison labor;