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

However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

Punishment of the crime

The defendant is the representative director of the B Co., Ltd. established for the purpose of electricity and communication work.

1. On January 2009, the Defendant submitted a list of total tax invoices by sales source upon filing a return of value-added tax for the second period of February 2008 from the Seocheon Tax Office located in Seo-gu, Seo-gu, Incheon, Seo-gu, Incheon, 683-5, and submitted the list of total tax invoices by sales source during the above period. However, the Defendant did not provide services equivalent to KRW 589,960,000 to the communications of the corporation during the above period, and submitted false entries on the above list.

From July 2010 to July 2010, the Defendant submitted to the Government a list of total tax invoices by customer, which entered false information four times in total, as shown in attached Table 1.

2. 피고인은 2009년 1월경 위 서인천세무서에서 2008년도 2기분 부가가치세 신고를 하면서 매입처별세금계산서 합계표를 제출함에 있어, 사실은 위 기간 중 주식회사 일렉콤으로부터 589,880,000원 상당의 용역을 제공받은 사실이 없음에도 위와 같은 사실이 있는 양 위 회사와 통정하여, 위 합계표에 허위 기재하여 제출하였다.

From July 2010 to July 2010, the Defendant conspired with each other four times in total as shown in attached Table 2, and submitted to the Government a list of total tax invoices by seller entered in a false manner.

Summary of Evidence

1. Defendant's legal statement;

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

1. A written statement prepared by the defendant;

1. An accusation and a report on investigation into trade order;

1. A list of total tax invoices by seller and by seller;

1. Application of each tax invoice statute;

1. A list of tax invoices by customer, entered in the table 1 and 2 of the crime list under Article 11-2(1)2 of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010; hereinafter “former Punishment of Tax Evaders Act”).