A defendant shall be punished by imprisonment for one year.

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

On September 26, 2013, the Defendant was sentenced to a suspended sentence of ten months of imprisonment with prison labor at the Cheongju District Court for fraud, and the said judgment became final and conclusive on October 7, 2013.

The Defendant is a person who actually operates C Co., Ltd. (hereinafter referred to as “C”) for the purpose of bus riding bus manufacturing, etc., and D Co., Ltd. (hereinafter referred to as “D”) for the purpose of bicycle storage.

No sales and purchase tax invoice under the Value-Added Tax Act shall be submitted to the Government without being supplied with or being supplied with goods or services, stating them falsely.

1. Around April 26, 2010, the Defendant submitted a false list of the total tax invoice and the total tax invoice to C offices located in Jincheon-gun, Jincheon-gun, and upon filing a preliminary return of the value-added tax for the first period of January 2010, the Defendant submitted a false list of the total tax invoice and the total tax invoice to D, notwithstanding the fact that he/she had not supplied goods or services.

In addition, from that to January 27, 2012, the Defendant entered the sales and purchase tax invoice under the Value-Added Tax Act as shown in attached Table 1, and submitted it in the Cheongju Tax Office.

2. Around April 26, 2010, the Defendant submitted a list of total tax invoices by false entry of the supply price of KRW 450,000 in supply price by C, even though the Defendant did not receive any goods or services, at D offices located on the third floor of the Seoul F building in Gangnam-gu Seoul, and at the preliminary return of the value of value of the first half-year value of the Seoul F building in January 2010, the Defendant submitted the list of total tax invoices by false entry in the Cheongju Tax Office.

In addition, the Defendant is specified in the attached Table 2 between the above Si and January 27, 2012, and the Value-Added Tax Act.