A defendant shall be punished by imprisonment for not more than ten 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 of "2015 Highest 2680" is the representative director of the D Co., Ltd. established for the purpose of construction business, etc. under subparagraph 1 and 302 of the C Co., Ltd. around August 2, 2010.

The Defendant submitted the false sales and total tax invoice, the total value of which is equivalent to KRW 1,144,00,000, respectively, as follows:

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

On January 25, 2011, the Defendant filed a final return on the value-added tax of 368, which was located in Silung-si, 368, and in filing the final return on the value-added tax of 2010, the Defendant submitted to the government of the total tax invoice by buyer, stating the false sales amounting to KRW 1,322,00,000,000, even though the construction was ordered by receiving orders from Han-si, Korea-U.S. General Construction.

(b) No false list of total tax invoices by customer shall be submitted to the Government without being supplied with the goods or services under the provisions of the Value-Added Tax Act, by entering them in falsity;

Around October 25, 2010, the Defendant submitted to the Government a preliminary return of the value-added tax on the second taxable year of 2010, which entered false purchase amounting to KRW 260,000,000 from the above company, although the Defendant did not receive goods or services from E, the Defendant submitted to the Government the list of total tax invoices by customer, which entered falsely from the above company as if purchase had occurred.

In filing a final return of value-added tax on January 25, 201, the Defendant made a false list of total tax invoices in F as if purchase was occurred, respectively, in the following manner: F’s KRW 230,000,000, and the title 32,000,000,000 in the title of the Company.