A defendant shall be punished by imprisonment for not more than ten months.

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

Punishment of the crime

The defendant is the actual operator of D Co., Ltd. in Kimhae-si.

1. On January 25, 201, the Defendant filed a final return on the value-added tax base for the second year of 2010 at the public service center of Kimhae-si, Seoul Special Metropolitan City, 61-6, the Defendant entered the final return on the value-added tax for the second year of 2010, and submitted a false list of total tax invoices to the Government, stating a false list of total tax invoices to the extent that the Defendant received goods or services worth approximately 20% of the supply value from the F (representative G) located in Seo-gu, Incheon Special Metropolitan City during the period from July 1, 2010 to December 31, 2010, despite having been supplied with goods or services equivalent to about 389,793,300 won (purchase tax invoices 18).

2. Around July 25, 2011, the Defendant filed a final return on the value-added tax base for the first year of 201 with the above Kimhae, the civil service center of Kimhae, Inc., for the final return on the value-added tax for the first year of 201, and submitted a false list of total tax invoices to the Government, stating a false list of total tax invoices as if he/she was supplied with the goods or services of KRW 338,703,50 (Purchase tax invoice 25) worth KRW 80,00,000, which is less than 20% of the supply value from F (G) during the period from January 1, 2011 to June 30, 2011.

3. Around January 25, 2012, the Defendant filed a final return on the value-added tax for the second period of No. 201 in the 2011 by the public service center of Kimhae, Inc., the Defendant entered the final return on the value-added tax for the 201 year from July 1, 2011 to December 31, 2011 and submitted a false list of total tax invoices to the Government, stating a false list of total tax invoices as if he/she was supplied with the goods or services of KRW 213,084,90 (purchase Chapter 14) with the supply price for approximately 80%, even if he/she was supplied with the goods or services from F (Representative G).

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Application of Acts and subordinate statutes on the list of total tax invoices;

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act and the choice of punishment concerning the facts constituting the crime;