A defendant shall be punished by imprisonment for not more than ten 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

No person shall submit to the Government a list of total tax invoices by seller or seller without supplying or being supplied with the goods or services under the Value-Added Tax Act, entered in falsity.

The Defendant is a person who carries on the transportation business under the trade name of “C” in Busan Northern-gu, and committed a violation of the list of total tax invoices by customer and submitted it to the public official in charge of tax offices as follows.

1. On July 22, 2010, the Defendant related to the list of the total tax invoices by customer in January 2, 2010 filed a value-added tax return for the first year from the Kimhae-si, Seoul Special Metropolitan City, in January 1, 2010, and the facts are from January 1, 2010 to the same year.

6. Between 30.30,000 won (tax invoices 2); 24,00,000,000 won (tax invoices 6); 12,00,000 won (tax invoices 3; 35,140,000 won (tax invoices 3); 14,480,000 won (tax invoices 6); 32,000,000 won (tax invoices 6); 32,00,000 won (tax invoices 6); 30,000,00 won (tax invoices 6); 27,360,000,000 won (tax invoices 6); 30,000 won (tax invoices 6); 40,000 won (tax invoices 9); 27,360,000 won (tax invoices 9; 2040,400, total value of supply in each of the above goods or services supplied to H; and

2. A list of the total tax invoices by customer, February 2010: