The defendant shall be punished by imprisonment with prison labor for not more than six months and by imprisonment with prison labor for not more than four months for the crime of No. 2.

Punishment of the crime

On November 8, 2013, the Defendant was sentenced to three years of imprisonment with prison labor for a violation of the Punishment of Tax Evaders Act in the Suwon District Court's Ansan Branch, and the judgment became final and conclusive on May 2, 2014.

1. The Defendant in violation of the Punishment of Tax Evaders Act is a person operating D in C when interested in the Si.

No person shall submit to the Government any goods or services without being supplied or entered a list of total tax invoices by seller under the Value-Added Tax Act in falsity.

A. A. Around July 25, 2010, the Defendant reported value-added tax on D with respect to the said D, which was located in Sinsi-dong, Sinsi-dong, submitted the list of total tax invoices stating false information as if he was supplied with such goods or services, even though the Defendant had not received any goods or services equivalent to KRW 40,169,00,00 from E, KRW 376,186,150, KRW 376,394,850, KRW 161,280 from G, and KRW 160,950 from H.

B. On January 25, 2011, the Defendant submitted a list of total tax invoices stating false information as if he were supplied with such goods or services, even though he had not received any goods or services equivalent to KRW 177,487,150, KRW 409,742,850 from E, KRW 40,934,750 from F, KRW 40, KRW 62,582,30 from J, KRW 62,58,40 from G, and KRW 20,458,40 from G.

C. Around July 25, 2011, the Defendant submitted a false list of total tax invoices, stating that there was no supply of goods or services equivalent to KRW 4,043,00 from K, equivalent to KRW 61,071,850 from L, equivalent to KRW 443,435,50 from F, equivalent to KRW 191,093,70 from J, and KRW 58,386,50 from G, even though there was no supply of such goods or services.

On January 25, 2012, the Defendant: (a) around January 25, 201, was 38,152.