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 May 20, 2016, the Defendant was sentenced to one year of imprisonment with prison labor for a violation of the Punishment of Tax Offenses Act at the Changwon District Court, and the judgment became final and conclusive on September 9, 2016.

From March 25, 2014 to August 24, 2014, the Defendant substantially operated the business name “F” in the name of G (from October 15, 2014) other than the public prosecution or the name of the Defendant (from October 16, 2014) from August 25, 2014 to February 4, 2015.

1. On May 30, 2014, the Defendant issued 10 copies of a false statement of tax amounting to KRW 462,780,000,00 in total supply price from March 28, 2014 to December 31, 2014, although the Defendant supplied I with services equivalent to KRW 36,205,00 in the form of 36,200,000 in the form of supply price to I, and issued 10 copies of a false statement of tax amount equivalent to KRW 51,00 in the form of household construction, etc. as shown in the attached list of crimes.

2. No person who submits a list of invoices of separate tax accounts by customer shall submit to the Government a list of invoices of separate tax accounts by customer containing no supply of goods or services, or false entries therein without receiving such supply;

A. On July 25, 2014, the Defendant reported the value-added tax of F at the Kimhae-dong 61-1, Kimhae-dong, Kim Jong-dong, and on January 2014, the Defendant submitted to the public official in charge of the list of accounts for separate accounts for each of the sales places of the first year in 2014, including the false statement as to the supply of the amount, although there was no fact that he/she supplied the households equivalent to KRW 62,100,000 to J, as if he/she supplied the same amount, and submitted a list of accounts for separate accounts for each sales place of the first year in 2014, which were falsely entered as at 1 to 5,7,100.

B. On January 23, 2015, the Defendant reported the value-added tax at the Busan Tax Office located in 263 as the superintendent of Busan District, and at the Busan Tax Office located in 263, on February 2014, the Defendant supplied the amount equivalent to the amount of KRW 50,000,000, although there was no fact that the Defendant supplied the households equivalent to the amount of KRW 50,000 to K.