A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

Punishment of the crime

The defendant is a person who served as the representative director of the agricultural corporation B.

No person shall submit to the Government a list of total invoices by seller and seller without supplying or being supplied with any goods or service, stating it falsely.

1. Around January 25, 2014, the Defendant submitted a list of total tax invoices by false sources of sales (2 years 2013) as if he/she supplied goods or services to C during the second period of February, 2013, even though a stock company B did not supply goods or services to C during the second period of February, 2013, the Defendant submitted a false list of total tax invoices by customer (2 years 2013) as if he/she supplied goods or services equivalent to total value of KRW 819,253,00.

2. On January 25, 2014, the Defendant submitted a false list of total tax invoices by seller, and the Defendant submitted a false list of total tax invoices by seller (2nd 2, 2013) on the following grounds: (a) notwithstanding the fact that an agricultural company B was supplied with goods or services from C during the second period of 2013, even though there was no fact that the agricultural company B was supplied with goods or services from C, the total value of supply was equivalent to KRW 810,80,000,000.

Summary of Evidence

1. Defendant's legal statement;

1. Statement made to D by the police;

1. Application of statutes on the written judgment, the list of invoices by seller (No. 24), and the list of invoices by seller;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 4 of the Punishment of Tax Evaders Act concerning the facts constituting the crime;

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

1. Circumstances unfavorable to the reasons for sentencing under Article 62(1) of the Act on the Suspension of Execution: The fact that the quality of the crime disturbs the tax order by submitting the aggregate balance sheet aggregate sheet for the calculation of false amounts, and that the amount of the money recorded in false amounts cannot be deemed to be small; circumstances favorable to the fact that the defendant was punished for the violation of the Punishment of Tax Evaders Act: one's mistake is divided, reflected, and reflected.