A defendant shall be punished by imprisonment for one year.

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.

Punishment of the crime

From December 1, 2009, the Defendant is a person operating C Co., Ltd. in Busan-gu, Busan-gu.

A person liable to receive tax invoices under tax-related Acts and a person liable to submit a list of total tax invoices by purchasing companies to the Government shall not submit a list of total tax invoices by purchasing companies, in collusion with the other party to the transaction, who fails to receive the tax invoices or submits a list of total tax invoices by purchasing companies with false entries.

1. On October 25, 2010, the Defendant submitted a false statement-based list of accounts for individual tax accounts by purchasing place to the Busan Busan District Tax Office located in Busan District Tax Office. On October 25, 2010, the Defendant submitted a false statement-based list of accounts for individual tax accounts by purchasing place, as if he/she received goods or services equivalent to KRW 30,363,63,636 from two companies, including D, and received goods or services in collusion with the other party, and submitted a false statement of accounts for individual tax accounts by purchasing place to the person in charge of the said tax office until January 25, 2015, including that he/she received goods equivalent to KRW 23,954,714,09,091, but received goods equivalent to KRW 17,412,4164,00 for each tax office with the price of supply.

2. On September 29, 2010, the Defendant did not receive a tax invoice under the Value-Added Tax Act, even though he received the automobile parts equivalent to KRW 17,090,909 from E, in collusion with the trading counterpart and received the automobile parts equivalent to the supply price of KRW 17,09,90,909, and had not received a tax invoice under the Value-Added Tax Act from around that time to December 30, 2013, even after having received the supply of goods or services equivalent to KRW 1,816,039,043 in total, as in the list of crimes (2).

Summary of Evidence

1. Statement by the defendant in court;

1. The written accusation and accompanying documents (Nos. 9 through 14) and the investigation report (no. 26.26.