A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for two years from the date this judgment became final and conclusive.

Punishment of the crime

The Defendant is a person who operates a stock company E, which engages in wholesale and retail of communications equipment in Hamyeong-gun D.

No person may submit to the Government, without supplying goods or services, a list of total turnover accounts by customer entered a false list of total turnover accounts by customer with false entries, or submit a list of total turnover accounts by customer with false entries;

1. On July 25, 2011, the Defendant filed the final return of value-added tax for the first time in 2011 with the Gwangju District Tax Office located in Gwangju-dong 39-1, Dong-dong, Gwangju-dong, Gwangju. Notwithstanding the fact that no goods or services were supplied to F during the first period of year 201, the Defendant submitted a false entry of the total value of supply in F, etc., as if he supplied goods or services equivalent to KRW 69,061,364, in total, as if he supplied goods or services to F, and submitted the false entry of the total value of the total value of supply by buyer from the above date to January 25, 2013.

2. Around January 25, 2012, the Defendant filed a final return on the second half-year value added tax in 2011 with the foregoing Gwangju District Tax Office. In fact, the Defendant submitted a false list of the total tax invoice stating that the amount of KRW 400,503,632 was added to the goods or services supplied to G during the second half-year 201, as if the goods or services supplied to G were supplied in total amount of KRW 8,408,545, while the amount of supply was calculated falsely. From the above date to January 25, 2013, the Defendant submitted a false list of the total tax invoice stating that the total amount of KRW 400,503,632 was added to the goods or services supplied to G during the second year of 2011.

Summary of Evidence

1. The defendant's legal statement (the seventh trial date);

1. Legal statement of the witness H;

1. Statement of the police officer to I;

1. The details of the issuance of the false tax invoice, the tax invoice, the certified copy of the register (E) and the sales office;