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 became final and conclusive.

Punishment of the crime

The Defendant was issued a disposition of imposing KRW 161,062,540 of value-added tax in 2005 on the ground that he had omitted sales related to gift certificates 301,700, which he purchased from F, a merchandise coupon dealer, while operating a mutual game room called “EEM” in Dongdaemun-gu Seoul Metropolitan Government D, on February 22, 2007, on the ground that he had omitted sales related to gift certificates 301,700, which he purchased from F, a merchandise coupon dealer.

Accordingly, the Defendant purchased gift certificates 199,50 from the above F, provided only 85,30 of them to the game site users as gift gifts. The Defendant transferred 79,200 to G, and returned the remaining 35,000 of them to F. The Defendant filed a lawsuit against the head of the East capital Tax Office for the cancellation of the amount of KRW 97,575,80 of the above 161,062,540 of the amount of KRW 161,062,522 of the Seoul Administrative Court's imposition of value-added tax of KRW 161,062,540 of the amount of imposition of value-added tax of KRW 130,536,521 of the amount of imposition of value-added tax of KRW 160,522 of the amount of imposition of value-added tax of KRW 160,532,521 of the amount of imposition of value-added tax of KRW 208,2282,500.

1. Forgery of an official document;