A defendant shall be punished by imprisonment with prison labor for up to six months.

However, the execution of the above sentence shall be suspended for a period of one year from the date this judgment becomes final and conclusive.

Punishment of the crime

The defendant is a person who has operated a processing company, such as leather, with the trade name of D and E in Dongducheon City.

1. On October 25, 2010, the Defendant submitted a list of total tax invoices by seller, stating false facts as if he/she received goods or services equivalent to KRW 249,228,000 in total supply value, to an employee for whom the name of the said tax office could not be known, even though he/she did not receive any goods or services from the reputation of the State.

2. On January 25, 2011, the Defendant submitted a list of total tax invoices by seller, stating false information as if he/she received goods or services equivalent to KRW 161,124,000 in total, to an employee with no knowledge of the name of the pertinent tax office, even though he/she had not received goods or services from the State’s reputation.

3. On April 25, 2011, the Defendant submitted a list of total tax invoices by seller, which was falsely recorded as being supplied with goods or services equivalent to KRW 134,676,00 in total, to an employee with no knowledge of the name of the pertinent tax office, even though there was no fact that the Defendant received the supply of goods or services from the owner’s reputation.

4. Around July 25, 2011, the Defendant submitted a list of total tax invoices by seller, stating false information as if he/she received goods or services equivalent to 124,004,000 won in total, to an employee with no knowledge of the name of the pertinent tax office, even though he/she had not received goods or services from the State’s reputation.

5. On October 25, 201, the Defendant filed a scheduled return of value added taxes at the immediately preceding tax office on and around October 25, 201, and on the two-year scheduled return of value added taxes.