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 engages in artificial park construction business with the trade name "C Co., Ltd." in Article 503 of the Bupyeong-gu Incheon Metropolitan Government B building 503.

No person shall submit to the Government the sales and purchase tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services, by entering them falsely.

1. On October 25, 2012, the Defendant submitted to the public official in charge a list of total tax invoices by seller at the second period of February 2012, 2012, stating false facts as to the supply price of goods or services equivalent to KRW 429,675,00 from Gangnam Steel Co., Ltd., although the Defendant did not receive any goods or services.

2. On January 25, 2013, the Defendant submitted to the public official in charge a list of total tax invoices for each second half of 2012, stating false facts as if he/she supplied goods or services equivalent to KRW 530,000,000 to D, although the Defendant did not supply goods or services.

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes to a list of total tax invoices by seller, a list of total tax invoices by seller, a list of total tax invoices by seller, and a list of total tax invoices by seller;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 3 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. Grounds for sentencing under Article 62 (1) of the Criminal Act;

1. The scope of sentence recommended by the sentencing guidelines [decision of a type] the basic area of sentence [the scope of sentence recommended by the sentencing guidelines] where no general tax invoice is received, etc. (the amount less than three billion won, type 1) (the special person] [the scope of decision and the amount of sentence for recommendation]: Imprisonment with labor for six months or one year;

2. The fact that the defendant is led to confession and reflects the sentence, and there is no record of punishment for the same kind of crime, and other records of this case.