A defendant shall be punished by imprisonment for not less than eight months.

except that 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, from June 23, 2008 to September 30, 201, worked as the representative of corporation C located in Dong-gu, Nam-gu, Dong-gu, Chungcheongnam-gu, Seoul, and took overall charge of the above business affairs.

1. Around July 25, 2009, the Defendant filed a final return on the value-added tax base for the year 2009 from the Na-dong, 550, Chungcheongnam-gu, Chungcheongnam-gu, Chungcheongnam-gu, Chungcheongnam-gu. Around July 25, 2009, the Defendant entered the list of the total tax invoices by customer and submitted the list of the total tax invoices by customer to the public officials in charge of the said tax office by entering the list of the total tax invoices by customer, even though he did not have supplied goods or services equivalent to KRW 262,915,80, in the Mtek.

2. A list of total tax invoices by seller and the submission thereof;

A. A. Around July 25, 2009, the Defendant filed a final tax return on the value-added tax for the first period of January 2009 at the above tax office. The Defendant entered the list of individual tax invoices by seller and submitted it to the public official in charge of the above tax office, as if he was supplied with goods or services equivalent to KRW 837,722,00,000, even though he was not supplied with goods or services equivalent to the amount of KRW 837,72,00,000 from IMC.

B. Around January 25, 2010, the Defendant filed a final tax return on the amount of value-added tax for the second period of 2009 at the said tax office. The Defendant entered a list of total tax invoices by seller and submitted it to the public official in charge of the said tax office as if he was supplied with goods or services equivalent to the amount of the said amount, although he did not have received goods or services equivalent to KRW 539,150,00 from D.

C. On July 25, 2010, the Defendant filed a final return on the value-added tax for the first period of 2010 at the said tax office, and the Defendant entered a false list of total tax invoices by seller as if he had not received goods or services equivalent to KRW 760,940,00 from D, without having received any goods or services equivalent to the said amount.