A defendant shall be punished by imprisonment for a period of two months.

Punishment of the crime

Y Co., Ltd. is a corporation that runs the wholesale and retail business of petroleum in Jeonnam-do, and has completed business registration under the Value-Added Tax Act, and the defendant is the actual representative of the above Y.

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

On July 25, 2010, the Defendant filed a final return on the tax base of value-added tax for the year 2010 at the aboveY office. On April 1, 2010 to June 30, 2010, the Defendant submitted to the Director of the Tax Office of Tax Administration an invoice for the aggregate of 298,381,300 won in total, without supplying goods or services to AR (AS), during the period from April 1, 2010 to June 30, 2010, the Defendant submitted to the Director of Tax Office of Tax Administration an invoice for each seller, stating that he/she supplied goods or services equivalent to the aggregate of 298,381,300 won in total, without being supplied with goods or services from AT (AU) which is the counter-party to the report.

Summary of Evidence

1. The defendant's partial statement in the second protocol of trial;

1. Statement of the suspect interrogation protocol of the accused by the prosecution;

1. Statement made by the police officer on AV and AW;

1. Each written accusation;

1. A list of total tax invoices by seller and a copy of each tax invoice (the defendant and his defense counsel asserted that the amount of part of the list of total tax invoices by seller against AT is not delivery of false tax invoices, but it is recognized that the defendant issued 338,720,000 won false tax invoices according to the above evidence, etc.

1. Relevant provisions concerning facts constituting an offense;