A defendant shall be punished by imprisonment for one year.

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

Punishment of the crime

1. B (Business Registration Number C, Representative D) related to the criminal defendant is a person who actually operates B in the name of the defendant in the name of the defendant D.

No person shall supply goods or services, or enter a list of total tax invoices by seller and seller in a false manner, and submit it to the Government.

A. Nevertheless, the Defendant, in collusion with D (a disposition of suspending indictment on the same day) and filed a return of value added tax for the second period of 2008 on January 31, 2009 with the Seosan Tax Office on the second period of 2008, notwithstanding the fact that he did not supply goods or services to the said international plant, submitted a false entry of the total tax invoice by buyer as if he supplied goods equivalent to KRW 30,005,00 for the said international plant, and submitted a false entry of the total supply price by buyer as if he supplied goods to the said international plant, and submitted a list of false entry tax invoices equivalent to KRW 75,37,000 in total of supply price by five companies as shown in [1]-5] Nos. 1 through 5

B. On July 24, 2009, the fact that the report of value-added tax for the first time in 2009 was filed on the Seosan Tax Office, which was filed on July 24, 2009, submitted a list of total sales tax invoices equivalent to KRW 72,330,000, including a false statement of the total supply price by buyer, as if the goods equivalent to KRW 22,330,000 were supplied to the said international plant were supplied to the said international plant, notwithstanding the absence of the fact that the goods or services were supplied to the said international plant, and submitted a list of total sales tax invoices equivalent to KRW 72,330,00,00 in total

C. On January 22, 2010, the fact that the report of value-added tax was filed for the second period of 2009 on the Seosan Tax Office on the report of 2009 is accompanied by the submission of a false entry of the total tax invoice by buyer as if the goods equivalent to 15,880,000 won were supplied to the said international plant, notwithstanding the fact that the goods and services were not supplied to the said international plant.