1. The defendant shall be punished by imprisonment for one year;

2.Provided, That the execution of the above sentence shall be postponed for two years from the date this judgment becomes final and conclusive;

Punishment of the crime

No person shall evade taxes, receive a refund or deduction of taxes by fraudulent or other illegal means.

The Defendant purchased high water from a small-scale high water collection shop, etc. as non-data while operating the above C as a substantial operator of the Gyeongcheon-gun, Seongbuk-gun, Seongbuk-gun, and purchased high water with no data and sold it to (ju), P, E, etc., which is a multi-water wholesale company. When the Defendant was unable to deduct the value-added tax on the input tax amount, the Defendant filed a false report on the deduction of the input tax amount of 10,160,000 won from the F, which is not actually related to the actual business, at the time of the preliminary return on April 25, 2010 and the final return on July 25, 2010, as if the Defendant purchased high water of 10,160,000 won from the F, which is not related to the actual business, and then purchased the aggregate of the input tax amount of 10,000 won from the total of 10,000 won to the aggregate of the used goods, such as the list of crimes in attached Form 10.

Summary of Evidence

1. Defendant's legal statement;

1. Each prosecutor's protocol of suspect examination of the accused (including each statement aboutG);

1. Each police statement made to H, I, J, K, L, M, and N;

1. Investigation report (personal information on 977 persons who are stolen by a suspect when reporting the deduction of input tax amount for the waste resources and used goods used for recycling and reporting the acquisition amount);

1. A written accusation, a list of offenses, the circumstances of a tax offense, and a written opinion;

1. Binding letter and written answer;

1. Business registration certificate and copy of passbook;

1. Each report on value-added tax, a list of total tax invoices by customer, and a report on deduction of input tax amounts for recyclable resources and used goods;

1. Data of 977 general persons who are not related to the business and their replies;

1. Notice of results of tax investigation, application of Acts and subordinate statutes for early decision;

1. Criminal facts;