A defendant shall be punished by imprisonment for not less than eight months.

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 a person engaged in the sale of computers and peripheral devices in the trade name of “B”.

1. A value-added tax return for one year, 2012;

A. On July 25, 2012, the Defendant submitted a false list of total tax invoices, stating that he/she received goods or services equivalent to KRW 18,181,00 from D, and 51,818,000 from E during the said period, even though he/she did not receive goods or services from D or E in the first period of 2012, the Defendant submitted a false list of total tax invoices, stating that he/she received goods equivalent to KRW 18,181,00 from D, or from E.

B. The Defendant submitted a false entry in the list of the total tax invoice by buyer: (a) inasmuch as “B” did not have supplied goods or services to F or G during the first period of 2012, the Defendant supplied goods worth KRW 18,655,000 to F, or KRW 51,450,000 to G during the said period; and (b) falsely submitted the list of the total tax invoice by buyer.

2. A value-added tax return for two years, 2012;

A. On January 25, 2013, the Defendant submitted a false list of total tax invoices, stating that he/she received goods or services equivalent to KRW 52,700,000 from D, and KRW 37,250,000 from E during the said period, although he/she did not receive goods or services from D operated by “D” or “E” at the second period of 2012, the Defendant submitted a false list of total tax invoices, stating that he/she received goods equivalent to KRW 52,70,00 from “D” or “E”.

B. The Defendant submitted a false entry in the list of the total tax invoice by buyer: (a) in the foregoing date, at the same place; (b) in fact, “B” was not supplied goods or services to F or G during the second period of 2012; (c) during the foregoing period, false list of the total tax invoice by buyer stating that the goods equivalent to F were supplied to F, and KRW 31,980,000 were supplied to G.

3. A value-added tax return for one year, 2013;

A. The Defendant who submits a false list of total tax invoices by customer is Seo-gu around July 25, 2013.