A defendant shall be punished by imprisonment for one year.

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 manager of D Co., Ltd. established for the purpose of construction business, etc. in Kimhae-si C 402.

1. No person shall submit to the Government a list of total tax invoices under the Value-Added Tax Act, entered falsely without being supplied with goods or services;

A. On October 25, 2010, the Defendant: (a) filed a preliminary return of value-added tax for the second period of No. 2010 in the 2010 public service center of Kimhae-dong, Kim Jong-si, Kim Jong-si; (b) the Defendant entered the list of total tax invoices and submitted them to the Government by entering the false list of total tax invoices, as if he received 63,654,000 won (purchase 2) from E, even though he did not have received goods or services from E (representative F) located in Yangsan-si, Yangsan-si, Yangyang-si, Inc. for the said period.

B. Around April 25, 2011, the Defendant: (a) filed a preliminary return of value-added tax for the first period of 201 in the 2011 public service center in the above Kimhae, Co., Ltd.; and (b) on fact, the Defendant entered the list of total tax invoices and submitted it to the Government by falsely entering the list of total tax invoices of KRW 551,200,000 (Purchase tax invoice 1) from E, although there was no fact that he received goods or services from E during the said period.

2. A person liable to prepare and issue a tax invoice under the Value-Added Tax Act shall not issue it;

Even though the Defendant supplied construction services equivalent to KRW 1,703,040,900 among them to G Co., Ltd. (Representative Director H) at the D office that the Defendant managed between January 1, 2011 and June 30, 2011, the Defendant issued only tax invoices of KRW 550,000 among them, and did not issue tax invoices of KRW 1,153,040,90 to the remainder of KRW 1,53,040,908.

Summary of Evidence

1. Court statement of the defendant (the first court date);

1. A written accusation;

1. Application of each electronic tax invoice statute;

1. Criminal facts;