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.

Punishment of the crime

From November 2005 to April 201, 2013, the Defendant was a person who had been operating a sales company of industrial reason selling “D” in Gwangju Mine District C.

1. On January 2009, the Defendant submitted a final return on the tax invoice for total tax invoice by buyer, stating the false statement of the total sales amount of KRW 1,280,131,000, in seven times as shown in the list of crimes in the attached Table (1), as if he supplied goods or services equivalent to KRW 307,062,00,00 in the name of the week in which he did not supply the goods or services, and submitted the false statement of the total sales amount of KRW 1,280,131,00, as shown in the list of crimes in the attached Table.

2. On January 2009, the Defendant, who entered the list of total tax invoices by customer, entered the final return of the value-added tax base in the form of Gwangju District Tax Secretary at the end of the latter half of the year of 2009, and submitted the list of total tax invoices by customer as if he was supplied with the goods or services equivalent to KRW 66,672,00 from the ASEAN, without being supplied with the goods or services, entered the list of total tax invoices by customer, and submitted the list of total tax invoices by customer in the amount equivalent to KRW 1,295,13,000, as shown in the list of crimes (2).

Summary of Evidence

1. Defendant's legal statement;

1. Application of each list of total tax invoice by buyer, and each statute by customer;

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the crimes committed;

1. Article 62 (1) of the Criminal Act on the Suspension of Execution (Considering all the circumstances, such as the confession of the defendant to the crime in this case, there is no evidence to deem that the defendant has gained any benefit from the crime in this case, the defendant has no same criminal record, and the prosecutor has sought a suspended sentence against the defendant);

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