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

[criminal record] On September 25, 2014, the Defendant was sentenced to one year of imprisonment with prison labor and two years of suspended execution, and the sentence became final and conclusive on October 3, 2014.

[ criminal facts] The defendant is a person who operates D and E with the purpose of the non-ferrous metal wholesale business in the Bupyeong-gu, Busan Metropolitan City.

1. On January 31, 2012, the Defendant submitted a false list of accounts statement of accounts by the seller, stating that D had issued a total of 333,486,00 won, even though it did not supply goods or services to the Dispute Resolution E in the second taxable period of 2011, the Defendant issued a total of 333,486,00 won.

2. On January 30, 2013, the Defendant submitted a false list of the sales account statements to the effect that D has issued one copy of the tax account statement of KRW 45,00,000 to D, notwithstanding the fact that D had supplied goods or services to D, during the second taxable period of 2012.

3. The Defendant submitted a false list of the invoice by the purchaser to the effect that D received a tax invoice equivalent to KRW 138,990,000, in spite of the absence of the fact that D received goods or services from E at the time, at the same time, at a place as referred to in paragraph 2, and at the end of February 2012, the Defendant received a false list of the invoice by the purchaser.

Summary of Evidence

1. Partial statement of the defendant;

1. A written accusation;

1. A closure report of investigation;

1. A list of invoices by customer;

1. A sum table of accounts of separate tax accounts by purchasers;

1. A trading statement;

1. Previous convictions: Determination as to the defendant's assertion of a reply to inquiry, such as criminal history, investigation report (Attachment to a judgment of suspended execution)

1. Three copies of the statement of tax on the aggregate of the statement of tax revenue on the sales account submitted by the Defendant at the Busan District Tax Office on January 31, 2012 (the total sales amount of KRW 33,486,00) operated by the Defendant.

D It is issued after the delivery of Aluminium to Aluminium E in fact.