A defendant shall be punished by imprisonment for not less than eight months.

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

Punishment of the crime

The Defendant is a person who collected and exported waste fibers from May 25, 2005 to September 30, 201 from Daegu Metropolitan City Month C to operate D.

No sales and purchase tax invoice under the Value-Added Tax Act shall be submitted to the Government without supplying or being supplied with goods or services, stating in falsity the sales and purchase invoice.

1. Submission of a list of total tax invoices for the punishment of false purchase, January 2009;

A. On April 25, 2009, the Defendant: (a) filed a preliminary preliminary return of value-added tax on D in Seogugu Tax Office, Daegu-gu, Daegu-gu, 3 Dong 497-5 on April 25, 2009; (b) prepared a false list of total tax invoices as if D had not received goods or services equivalent to KRW 155,500,000 from the new text date, although D had not received any goods or services equivalent to KRW 155,500,000 from the value of the new text date; and (c) submitted them to the public official in charge, even though D had not received any goods or services equivalent to KRW 414,00,000 from the 00,000, even though D had not received any goods or services equivalent to KRW 414,00,000,000.

B. On July 25, 2009, the Defendant: (a) filed the final return on the value-added tax base for D on January 1, 2009 with respect to D; (b) provided goods or services equivalent to KRW 310,000,000 from the supply date of D (State) New Characterex, although D had not been provided with goods or services equivalent to the supply price of KRW 310,00,000 from the supply date; (c) provided goods or services equivalent to KRW 237,50,000 from the supply price of KRW 237,50,000 from the State X-si; and (d) submitted a false list of total tax invoices to the public official in charge.

2. Submission of the false list of total tax invoices for the second period in 2009.

A. On October 25, 2009, the Defendant: (a) filed a preliminary return of value-added tax on D in the Daegu Tax Office around October 25, 2009; and (b) on D in 2009, the supply value of D (ju) New Character from the date of New Tech, KRW 90,000,000.