A defendant shall be punished by imprisonment for not less than eight months.

except that 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

Defendant

A person who is engaged in the Do and retail business of fishery products in the name of "F" in Jeonnam-gun E.

1. On February 12, 2013, no one may make a false entry of a list of total tax invoices by customer under the Income Tax Act and submit it to the Government, but the Defendant had not supplied goods or services equivalent to KRW 15,00,000 in G at the F office in Go-gun, Gojin-gun, Jung-gun, Jung-gun, Seoul, with no fact of supplying goods or services equivalent to the total amount of KRW 2,324,830,00 in total from 28 companies as shown in the attached list of crimes in the attached list of crimes. However, even though there was no fact that there was such provision, the Defendant submitted a false list of total tax invoices by customer in 2012.

2. On February 10, 2014, no one may make a false entry of a list of total tax invoices by customer under the Income Tax Act and submit it to the Government, the Defendant, even though he did not supply goods or services equivalent to KRW 50,000,000 at the F Office E in Go-gun, Gojin-gun, Chungcheongnam-gun, Seoul, for the purpose of submitting a false list of total tax invoices by customer in 2,308,305,000, even though he did not supply goods or services equivalent to KRW 2,308,30,000 in total to H, as shown in the separate list of crimes (2) as shown in the separate list of crimes.

Summary of Evidence

1. Defendant's legal statement;

1. Statement of the police officer to I;

1. Application of Acts and subordinate statutes on an accusation, a report on investigation into value-added tax, annual sales statements, and a list of total accounts by customer;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) 1 of the Punishment of Tax Evaders Act which choose the penalty;

1. Of concurrent crimes, the former part of Article 37, Article 38 (1) 2, and the proviso of Article 50 and Article 42 of the Criminal Act;

1. The reasons for sentencing under Article 62(1) of the Criminal Act of the suspended sentence [the scope of recommending punishment] the general tax invoices, etc. shall be given and received, etc., and the standard for describing the special mitigation (two to one year) of the types 2 (not less than three billion won, but less than five billion won): The results of adding up the same competition;