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

From January 5, 2011, the defendant is a person who has been operating a "D Company" in Gyeongnam Kim-si, Kim Jong-si.

1. A false list of the total tax invoice by buyer shall not be submitted to the Government under the Value-Added Tax Act submitted by false buyer;

A. A. Around July 25, 2011, the Defendant filed a final return of value-added tax for the first time in 201 at the Kim Jong-dong, Kim Jong-dong, Kim Jong-dong, and the Defendant filed a false tax invoice of KRW 90,900,000 for the total tax invoice entered in the E company as if the supply price was issued to the E company without the fact that the “D company” operated by the Defendant supplied goods equivalent to KRW 90,90,000 for the supply price to the E company.

B. On January 25, 2012, the Defendant filed the final return of value-added tax for the second period of 201, the Defendant submitted to the Government the final return of value-added tax for the second period of 201. The fact is that the “D company” operated by the Defendant supplied goods equivalent to KRW 16,656,640, the supply price of which is KRW 16,656,640 to the EMTT, notwithstanding the absence of the fact that the “D company” supplied the goods to the ETTTTT, as if the supply price was issued one copy of the tax invoice of KRW 16,656,640, as shown in the attached list of crimes committed in the attached list.

2. No false list of total tax invoices by customer shall be submitted in collusion with the person liable to submit a list of total tax invoices by customer to the Government pursuant to the Value-Added Tax Act.

On January 25, 2012, the Defendant filed a final return of value-added tax for the second period of the value-added tax in 201, and the Defendant is true.