A defendant shall be punished by imprisonment for four 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 an operator of civil construction business D in the field of Pakistan.

1. On November 28, 201, the Defendant received false purchase tax invoices: (a) at D office around November 28, 201, as if D had not been supplied with goods or services under the Value-Added Tax Act; (b) as D had been supplied with goods or services equivalent to KRW 97,00,000 in the supplier column of the tax invoice; (c) “E” in the supplier column; (d) “D”; (d) on the date of preparation; and (d) “97,00,000” in the supply value column, including the receipt of the tax invoices from E’s employees from November 9, 201 to December 31, 201 without supplying the goods or services, and (d) received a false tax invoice of KRW 240,70,000 in the aggregate without supplying the goods or services, as shown in attached Table 1.

2. Around January 27, 2012, the Defendant filed a false entry of the list of total tax invoices by seller and submitted a false entry of the amount equivalent to KRW 247,700,000 on the list of total tax invoices by seller, including the entry of the list of total tax invoices by seller that D received goods or services equivalent to KRW 45,00 from F, even though he did not receive any goods or services equivalent to the same amount from F, while filing a return of value-added tax on the list of total tax invoices by seller around February 2011.

Summary of Evidence

1. Defendant's legal statement;

1. Additional opinion on a written accusation, details of the offense, treatment opinion, and written accusation;

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

1. Article 10(3)1 of the former Punishment of Tax Offenses Act (amended by Act No. 11210, Jan. 26, 2012) (amended by Act No. 11210, Jan. 26, 2012) (amended by Act No. 11210, Jan. 26, 2012) of the Punishment of Tax Evaders Act (amended by Act No. 11210, Jan.