A defendant shall be punished by imprisonment for four 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 is the representative of the "C" located in Daegu Dong-gu B, and D is the mother of the defendant and the representative of "E".

No person shall submit a false list of total tax invoices by seller under the Income Tax Act and the Corporate Tax Act without supplying or being supplied with goods or services.

1. On July 25, 2014, the Defendant submitted a list of total tax invoices entered falsely as if he/she received supply of goods or services from E, even though he/she did not have received goods or services from E with a state bond compensation in 895 Dong Daegu-gu, Daegu-gu, Daegu-gu, Daegu-gu, 2014.

2. On July 25, 2014, the Defendant submitted a false list of total supply values by buyer, as if he/she supplied the total supply value of KRW 287,769,294, even though he/she did not have supplied goods or services to “C” as a state bond compensation in Daegu-gu, Daegu-gu, Daegu-gu, 895.

Summary of Evidence

1. Defendant's legal statement;

1. Examination protocol of police suspect regarding D;

1. Application of Acts and subordinate statutes on a written accusation, each written final return of value-added tax (1st of January, 2014), the list of total tax invoice by buyer (1st of January 2014), the list of total tax invoice by buyer by buyer by buyer by buyer by buyer by buyer

1. Relevant Article 10 (3) 3 of the Punishment of Tax Evaders Act and the choice of punishment for each crime;

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

1. The reason for the sentencing of Article 62(1) of the Criminal Act (a favorable circumstances among the reasons for sentencing below) [the scope of recommendations] under Article 62(1) of the suspended sentence where the actual amount of profit is minor (one month to ten months) in the field of special mitigation (one month to ten months) (special mitigation) and where there is no purpose of tax evasion or any result of tax evasion (a decision of sentence] where there is no purpose of tax evasion or there is no result of tax evasion (a decision of sentence], but the defendant is tax evasion.