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

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

The Defendant is a person who has been engaged in salting business under the trade name of "C" in Seoul Central Franc-gu B 401.

1. On December 29, 2012, the Defendant received a false tax invoice: (a) around December 29, 2012, the Defendant received a tax invoice equivalent to KRW 1,290,964,425 in total of the supply value of the false tax invoice, as shown in the attached list of crimes (1) including the receipt of one copy of the tax invoice, which is written as if he received goods or services equivalent to KRW 22,00,000 from E, although there was no fact that he received goods or services under the added-value Tax Act from “E” office located in Gwangjin-gu Seoul Special Metropolitan City, Gwangjin-gu.

2. Submission of a false list of total tax invoices;

A. On August 3, 2012, the Defendant for the final return of January 2012 filed a final return of value-added tax with respect to C at the Seoul East-gu Seoul tax office on January 2012, 201, and the fact was that C received goods or services equivalent to the supply price of KRW 40,000,000 from E, notwithstanding the fact that C received goods or services equivalent to the purchase price of the same amount, the Defendant filed a false list of the purchase price accounts with the said tax office by stating the false list of the purchase price accounts at each tax office.

B. On August 3, 2013, the Defendant filed a final return on the value-added tax for C at the Seoul East-gu Seoul tax office in 2013, the Defendant filed the final return on the value-added tax for the first period of January 2013, 201, and submitted to the said tax office by falsely stating a sum table of the gold invoices for each purchaser as if he was supplied with goods or services equivalent to the same amount, although C did not have received goods or services from F, as if he was supplied with goods or services equivalent to the same amount, the sum table of the gold invoices for each purchaser was falsely entered in the said tax office.

(c)

On February 9, 2014, the Defendant filed a final return of value added tax for C at the Seoul East-gu Seoul tax office on February 9, 2014 and filed a final return of value added tax for the second half of 2013.