A defendant shall be punished by imprisonment for six 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 was operating a construction business of solar power generation facilities in the name of “B”;

1. Around January 25, 2012, at the office B located in Ansan-si, by using a computer located in the office B, via the Internet, and thereafter, at the second half-year value-added tax return in 2011, the Plaintiff entered the list of total tax invoices by entering the list of total tax invoices into the National Tax Service as if he was supplied with goods or services equivalent to KRW 270,000,000,000,000 from the development of the national industry, although there was no fact that the Plaintiff was supplied with goods or services equivalent to KRW 2770,000,000 from the development of the national industry;

2. Around July 25, 2012, by using a computer located at the above B office via the Internet, and after reporting the value-added tax for the first period of 2012, the Plaintiff entered the list of total tax invoices into the list of total tax invoices as if he was supplied with the goods or services equivalent to KRW 60 million from the development of the national industry, and submitted the list of total tax invoices to the National Tax Service, even though he was not provided with the goods or services equivalent to KRW 60 million from the development of the national industry.

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes to a written accusation and an investigation report (No. 3 of the evidence list);

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) 3 of the Punishment of Tax Evaders Act which choose the penalty;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Reasons for sentencing under Article 62(1) of the Criminal Code of the Suspension of Execution [Scope of Recommendation] There is no basic area (6-1 year) (6-1 year) of the first category (6-1 year) including the receipt of a false tax invoice (6-1 year) [1] [1] The decision of sentence] false purchase amount, which is reasonable to the amount of false report, can not be deemed to be less light of the defendant's liability for the crime, but the defendant recognizes his mistake and reflects his attitude.