A defendant shall be punished by imprisonment for six months.

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

Punishment of the crime

On January 27, 2016, the Defendant was sentenced to ten months of imprisonment with prison labor for occupational embezzlement, etc. at the Incheon District Court, and the judgment was finalized on February 4, 2016.

The Defendant is a person who actually runs the place of business of “D” on the Nam-gu Incheon Metropolitan City C and the first floor.

No person shall issue or receive tax invoices under tax-related Acts without supplying or receiving goods or services, and shall submit to the Government a list of total tax invoices for purchase or sale in falsehood.

1. Submission of a sum table of accounts of separate tax accounts by false customers;

A. On January 25, 2012, the Defendant filed a final return on value added tax on the second half of 2011 at the tax office located in the Nam-gu Incheon Metropolitan City, Nam-gu, Incheon, and filed a final return on value added tax on the second half of 201, and the Defendant submitted a final return on the value added tax to E, as shown in the attached Table 1, a list of the total tax invoices by the seller was submitted to the public official in charge, as if the Defendant issued 26 copies of the tax invoice equivalent to the total amount of KRW 42,00,000,000, as shown in the attached Table 1.

B. Around July 25, 2012, the Defendant for the final return of value added tax filed a final return of value added tax at the above Incheon Tax Office, and on January 2012, 2012, the Defendant filed a final return of value added tax with E, and the fact was submitted to the public official in charge, as shown in the attached Table 1, a total sum of tax invoices by false seller, as shown in the attached Table 1, including issuing two copies of tax invoices equivalent to the total value of supply, although there was no fact that he/she supplied goods or services to E.

2. Submission of a sum table of separate tax invoices by false purchasers;

A. On January 25, 2012, the Defendant filed a final return on value added tax at the above Incheon Tax Offices, and filed a final return on value added tax in February 201, 201, and received goods or services from F.