A defendant shall be punished by imprisonment with prison labor for four months.

However, the execution of the above punishment 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 representative of E, who is a household of guest room, printed goods, fixtures, and computer expendable goods, from the Gangnam-gu Incheon Metropolitan Government D5 floor.

No person shall submit to the Government, without supplying goods or services, a list of total tax invoices by customer with false entries.

1. On January 24, 2013, the Defendant issued 13 copies of the tax invoice equivalent to KRW 474,154,000 in total, although the Defendant did not have supplied goods or services to ZEex, etc., at the Incheon Tax Office, and at the Incheon Tax Office in February 2012, 2012, the Defendant reported value added tax.

A list of total tax invoices by customer was submitted by false entry.

2. On July 25, 2013, when the Defendant reported the value-added tax at the Incheon Tax Office on July 25, 2013, and on January 2013, 2013, the Defendant issued 37 copies of the tax invoice equivalent to KRW 939,448,00 in total the value of the supply, although the Defendant did not have supplied goods or services to F

A list of total tax invoices by customer was submitted by false entry.

3. On January 25, 2014, the Defendant issued 35 copies of the tax invoice of KRW 1,822,320,000 in total, although the Defendant did not have supplied goods or services to F, etc., in filing a return on the value-added tax at the Incheon Tax Office and at the Incheon Tax Office on February 25, 2013.

A list of total tax invoices by customer was submitted by false entry.

Summary of Evidence

1. The defendant's partial statement (the partial statement of facts constituting the crime except for transactions between z. Sene and G is recognized);

1. On the second round of the suspect examination protocol against the defendant (Recognition of the remainder of the criminal facts except transactions withG, H and I);

1. A list of total tax invoices by customer;

1. A written reply confirming each of the facts of transaction, inquiry of the fact of transaction, statement of transaction, and confirmation of the fact of transaction [the defendant, while recognizing most of the crimes, delivered to ZEex among the facts of crime No. 1, July 24, 2012; KRW 600,000;