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 becomes final and conclusive.

Punishment of the crime

(State) On April 25, 201, the Defendant, as the representative director of B, filed a preliminary return of value-added tax for the first year of 2011 on the House of Government Tax (State) B, the Government 2-dong 350, the Government 350, stating that, inasmuch as there was no fact that goods or services were supplied to C and one other (business registration number D), the Defendant supplied goods or services to the buyer, stating that the buyer supplied goods or services equivalent to KRW 1,040,000,000 for two tax invoices to one other.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Application of statutes on value-added tax returns and electronic tax invoices;

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

1. Article 62 (1) of the Criminal Act;

1. On the grounds of sentencing under Article 62-2 of the Social Service Order Criminal Act, the crime of violating the Punishment of Tax Evaders Act obstructs the securing of national tax revenues and undermines the citizens’ sound awareness of tax payment. The sum of supply values on the aggregate table of accounts statement by customer in the instant case prepared by the Defendant in falsehood exceeds KRW 1 billion and the quality of the crime is not good.

However, considering the fact that the defendant led to the crime of this case and is against the defendant, there is no previous or previous fact, the fact that it cannot be seen as a professional material, and that the company does not operate any longer, etc.