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 became final and conclusive.

Punishment of the crime

1. Around October 26, 2009, the Defendant: (a) although (b) C Construction supplied goods or services equivalent to KRW 2,037,200,000 to the comprehensive (ju) Jeju Construction; (c) however, (d) C Construction provided goods or services of the above amount, the Defendant submitted a false list of the tax invoices by customer, stating the false list of the tax invoices by customer, as if the goods or services were supplied.

2. (Around April 20, 2010, the Defendant, as the representative director of C&C Construction, concluded a subcontract for construction works and supplied services by carrying out a structural construction project equivalent to KRW 22,50,000, the Defendant did not prepare and issue a tax invoice under the Value-Added Tax Act.

Summary of Evidence

1. Defendant's legal statement;

1. Examination protocol of the accused by prosecution;

1. Copy of the protocol of suspect examination of D by the prosecution;

1. A written accusation and a written statement of termination of investigation of value-added tax;

1. Tax invoices, a subcontract agreement of construction works, etc.;

1. Application of the Acts and subordinate statutes for investigation reporting;

1. Article 11-2 (4) 3 of the former Punishment of Tax Evaders Act (wholly amended by Act No. 9919, Jan. 1, 2010); Article 10 (1) 1 of the Punishment of Tax Evaders Act (elective of imprisonment) concerning the crime;

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

1. Suspension of execution under Article 62 (1) of the Criminal Act (Consideration of all the circumstances, such as the fact that the defendant has no criminal history of the same kind, the fact that the crime of this case was caused at the request of the above company without receiving part of the construction cost from the construction of the Jeju Comprehensive Construction, and the reflective fact);