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 becomes final and conclusive.

Punishment of the crime

[criminal records] On July 13, 2016, the Defendant was sentenced to a suspended sentence of two years on June of imprisonment with prison labor due to the crime of forgery of official marks at the Changwon District Court Branch Branch, and the above judgment became final and conclusive on January 23, 2017.

[2] The Defendant is a person who actually carried out D established for the purpose of selling, removing, and collecting and transporting wastes from around May 30, 2013 to June 8, 2016 at Haan-gun, Haan-gun, Haan-gun, Haan-gun, for the purpose of selling, removing, and collecting and transporting wastes.

1. On February 20, 2014, the Defendant violated the Punishment of Tax Evaders Act related to the issuance of tax invoices without real transactions: (a) around the foregoing D office; and (b) notwithstanding that there was no fact that goods or services were supplied to Co., Ltd., the Defendant issued 10 copies of the tax invoice consisting of “D”; (c) the supplier who receives the supply, “E”, “12,000,000 won”, and “12,000 won”, from that time to October 5, 2015, issued 10 false copies of the tax invoice consisting of KRW 184,60,000,000 in the supply price as shown in the attached Table (1) in the foregoing manner.

2. Violation of the Punishment of Tax Evaders Act concerning the submission of a list of total tax invoices by customer who does not engage in real transactions;

A. A. On July 2, 2014, the Defendant filed a list of accounts for individual tax accounts with the head of Sinsan Tax Office located in 211 of Changwon-si, Changwon-si, as of July 2, 2014. In filing a list of accounts for individual tax accounts, the Defendant submitted to the public official in charge a list of accounts for individual tax accounts with the head of Sinsan Tax Office located in 211 of Sinsan-si, Changwon-si, 2014, despite the fact that he/she supplied goods or services to E, one copy of the accounts for individual tax accounts with the false statement as if he/she supplied services equivalent to KRW 30,000,000 in total.

B. On January 25, 2015, the Defendant committed a crime relating to the list of gold invoices by the seller in February 2014, when filing a return of the scheduled value-added tax at the place indicated in the foregoing paragraph (a) around January 25, 2015, the Defendant provided services equivalent to KRW 70,000,000 in total supply value to F, notwithstanding the absence of the supply of goods or services, and provided services equivalent to KRW 30,000,000 in total supply value to G.