A defendant shall be punished by imprisonment for six 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 the B Company that runs wholesale and retail business, such as aggregate, stone, and earth and sand.

No person shall submit to the Government a list of total invoices of taxes by seller by seller without supplying or receiving any goods or services under the Value-Added Tax Act with false entries.

The Defendant established the foregoing B Company around 2014. However, on the second half of the 2014, when no special sales have occurred, the Defendant submitted a list of total tax invoices by false place of sales to the tax office and received approximately 5% amount of sales made a false report from the other company as he/she did not supply goods or services supplied to the transaction company, such as C Company, etc.

On January 25, 2015, the Defendant filed a quarterly value-added tax return at a governmental tax office located at 77, a parliamentary City, at Do Government Offices in February 2014, and submitted to the public official in charge of the pertinent tax office a false list of total tax invoices by sales source, stating a false list of total tax invoices for 180,5180,00 won, even though there was no fact that he/she supplied any goods or services to 16 companies listed in the attached crime list, including C Co., Ltd., in spite of the fact that he/she supplied any goods or services to 16 companies listed in the attached list of crimes.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police against D;

1. A written accusation;

1. A copy of a list of total tax invoices by customer;

1. A copy of tax invoice;

1. Application of the Acts and subordinate statutes on entry into and departure from the Nonghyup Bank Account;

1. Article 10 of the Punishment of Tax Evaders Act and Article 10 of the Punishment of Tax Evaders Act concerning the crime and the selection of imprisonment;

1. Article 62 (1) of the Criminal Act on the suspended execution;

1. The reason for sentencing under Article 62-2 of the Social Service Order Criminal Act is to make it difficult for the State to impose and collect national taxes on the favorable circumstances, such as the fact that the defendant is fully admitted to the crime of this case, the fact that there is no record of punishment for the same kind of crime.