A defendant shall be punished by imprisonment for six months.

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

Punishment of the crime

The defendant is a person who engages in the wholesale business of fishery products with the trade name "C" in Ansan-si.

1. On May 24, 2013, the Defendant filed an income tax return in 2012 with the Ansan Tax Office on May 24, 2013, and submitted a false list of invoices by customer, stating in falsity the total amount of KRW 138,641,00 in supply price as if the Defendant supplied the goods or services to D during the same period, notwithstanding the absence of the supply of the goods or services to D.

2. On May 24, 2013, the Defendant filed a false list of total invoices by seller and submitted a false statement of total supply value equivalent to KRW 759,954,00 in total as if he received the supply of goods or services from the distribution of support from the stock company during the same period, although the Defendant did not receive the goods or services from the distribution of support from the stock company during the same period.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation by the head of the competent tax office;

1. Application of Acts and subordinate statutes to details of false invoice transactions, income tax returns, and termination report of value-added tax investigations;

1. Article 10 (3) 4 of the Punishment of Tax Evaders Act concerning the crimes committed;

1. Articles 40 and 50 of the Criminal Act of the Commercial Competition;

1. Selection of imprisonment with prison labor chosen;

1. Grounds for sentencing under Article 62 (1) of the Criminal Act;

1. Criteria for sentencing [Scope of recommended punishment] Type 1 (less than 3 billion won) (not more than 6 months to 1 year) basic area (not more than 6 months) (no person subject to special sentencing) shall receive a false tax invoice, etc.;

2. Determination of sentence: The sentence shall be determined in full view of all the conditions of sentencing as shown in the records, such as the defendant’s age, occupation, sex, environment, and circumstances before and after the instant crime.

It is against the rule of law.

There is no criminal history exceeding a fine.