A defendant shall be punished by imprisonment for six months.

except that 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 the actual operator of C in Suwon-si B building 103-509, Suwon-si, Suwon-si.

No person shall submit to the Government any goods or services without being supplied or entered a list of total tax invoices by seller and by seller in falsity.

Nevertheless, on July 25, 2012, the Defendant submitted a list of total tax invoices by customer, stating that he/she supplied goods or services as if he/she supplied goods or services as listed in the attached list of crimes, even though he/she did not supply actual goods or services on the list of total tax invoices by customer at the time of filing a return of value-added tax on July 25, 2012, and submitted the list of total tax invoices by customer as if he/she supplied goods and services in total amount of KRW 488,065,00,000, without being supplied with actual goods or services on the list of total tax invoices by customer.

The Defendant is the actual operator of Suwon-si B building 103-509 in Suwon-si, Suwon-si.

Around January 27, 2012, the Defendant reported the value-added tax on the above C in the East Water Station in 2011, the Defendant submitted to F the total supply value of KRW 86,80,000, the total supply value of KRW 800,000, the total supply value of KRW 81,95,000, the total supply value of KRW 14,000,000, the total supply value of KRW 14,000, the total supply value of KRW 30,000, the total supply value of KRW 20,005,000, and the total supply value of KRW 20,000,000, the total supply value of KRW 242,336,000, and the total supply value of the goods or services from J, notwithstanding the fact that there was no supply of the goods or services.

Summary of Evidence

1. Defendant's legal statement;

1. The defendant;