A defendant shall be punished by imprisonment with prison labor for up to six 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, who operated a “D” mutual clothes manufacturer in Geumcheon-gu Seoul Metropolitan Government, did not supply goods or services, entered a list of total tax invoices by customer under the Value-Added Tax Act in a false manner, submitted it to the Government, and received money equivalent to the value-added tax from the seller with false entries in the price for the use as operating expenses of the business.

1. On July 25, 2013, the Defendant filed a false list of total tax invoices by customer, and around July 25, 2013, the Defendant filed a false list of total tax invoices by customer with the public official in charge of the said tax office, stating the false list of total tax invoices by customer, as shown in [Attachment] No. 153,181,000 won, as shown in [Attachment] list, although there was no fact that goods or services were supplied to the Geumcheon-gu Seoul Metropolitan Government, the Defendant filed a false list of total tax invoices by customer, stating the false list of total tax invoices by customer as if goods or services were supplied to the public official in charge of the said tax office.

2. Around January 24, 2014, the Defendant submitted a false list of total tax invoices by customer, and the Defendant submitted to the public official in charge of the pertinent tax office a false list of total tax invoices by customer, stating that he/she provided goods or services equivalent to KRW 29,970,000, as shown in the attached Table No. 12, to E, as shown in the attached Table No. 12.

Summary of Evidence

1. Defendant's legal statement;

1. A copy of the data inspection, completion, and certified copy;

1. A detailed statement of transactions of entry and withdrawal (A and post offices);

1. Application of Acts and subordinate statutes to written accusation;

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act and the choice of punishment concerning the facts constituting the crime;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Article 62 (1) of the Criminal Act;

1. The two different types of punishment under Article 62-2 of the Criminal Act of the community service order.