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 who was the representative of the C Company B in net time.

No one shall enter false details in the sales and purchase tax invoice by customer under the Value-Added Tax Act in the supply of goods or services and submit them to the Government.

Nevertheless, on October 30, 2008, the Defendant entered a false list of total tax invoices equivalent to KRW 300,000,000 without supplying goods or services for the development of residential stability, and even though he did not receive goods or services from nine companies, including D, from July 1, 2008 to December 31, 2008, the Defendant submitted to the Government on January 25, 2009, a combined list of total tax invoices equivalent to KRW 250,000,000 as shown in the annexed list of crimes.

Summary of Evidence

1. Defendant's legal statement;

1. A copy of a certificate of completion of investigation, and a copy of examination records;

1. A list of total tax invoices by customer and each copy of sales tax invoices by customer;

1. Application of the Acts and subordinate statutes on the written accusation;

1. Article 11-2 (4) 3 of the Punishment of Tax Evaders Act of the Republic of Korea (wholly amended by Act No. 9919, Jan. 1, 2010) and the selection of imprisonment, respectively, for the crime;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. While the sentencing guidelines are applicable to the reasons for the sentencing of Article 62(1) of the Criminal Act (the conditions favorable to the reasons for the sentencing below), the crime rate applied to the above crime is revised, and it is not consistent with the current sentencing guidelines based on the Punishment of Tax Evaders Act and refers only to the lower limit of the recommended sentence.

[Determination of Punishment] If the actual amount of profit is minor in the form No. 1 (3 billion won) such as the receipt of a false tax invoice (a special person) [a person who is a special person] [a decision in the recommended field] [a month or 10 months] in the mitigation area (a person who is a general person] and did not consume most of criminal proceeds, the amount of the list of the total amount of the tax invoices issued by entering them falsely in a serious reflective manner is small.