A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Criminal facts

The Defendant is a person who runs a wholesale and retail business of agricultural products under the name of “E”, which is a value-added tax-free business operator in Guri-si.

No person shall submit to the Government any goods or services without being supplied or entered a list of total invoices by seller and by seller under the Income Tax Act in a false manner.

Nevertheless, on February 7, 2011, the Defendant reported the current status of business operators from the Song Pari Island to the 2010-year business. In fact, the Defendant, even though there was no fact that he supplied goods or services to the Green Food Co., Ltd., prepared a false list of accounts by sales place, stating as if he supplied goods or services equivalent to KRW 674,750,000, to the above company, and submitted it to the public official in charge.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. A report on completion of investigation and a list of total accounts by customer;

1. Application of Acts and subordinate statutes to a report on investigation (F telephone statement in charge of accusation);

1. Article 10 (3) 4 of the Punishment of Tax Evaders Act and the selection of imprisonment with prison labor concerning the crime;

1. Article 62 (1) of the Criminal Act on the suspended execution (Article 62 (1) of the Criminal Act (Article 62 (1) of the Act on the Punishment, etc. of Specific Crimes (Article 62 (1) of the Act on the Punishment, etc. of Specific Crimes (Article 62 (1) of the Act on the Punishment, etc. of Specific Crimes) shall be taken into consideration in favorable circumstances, such as the following: (a) the amount of false statements made by the defendant on the list of total statements by customer; (b) the amount of false statements made by customer

1. Social service order under Article 62-2 of the Criminal Act;