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

The defendant shall not be allowed to submit to the Government a list of total tax invoices by seller by seller, without being supplied or being supplied with goods or services, under the trade name of Bupyeong-gu Incheon Metropolitan Government D, by entering the list of total tax invoices by seller by seller in a false manner.

Nevertheless, on January 25, 2011, the Defendant filed a final return on the value-added tax for the second period of February 2010 from the North Incheon Gyeyang-gu Office located in 422-1, Gyeyang-gu, Incheon, the Defendant entered the list of total tax invoices by seller in the supply of goods equivalent to KRW 188,114,676 from E, and submitted it to the public official in charge, as if he was supplied with goods equivalent to KRW 222,363,676.

The Defendant, including this, from that time until July 25, 201, submitted a list of total tax invoices by purchaser and seller, which is equivalent to KRW 1,738,09,725, on a total of four occasions, from that time, from that time until that time until July 25, 201, and submitted to the Government a false list of total tax invoices by purchaser and seller.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. A list of total tax invoices for purchase or sale;

1. Application of Acts and subordinate statutes on electronic tax invoices;

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

1. Article 62 (1) of the Criminal Act;

1. The crime of violating the Punishment of Tax Evaders Act on the grounds of sentencing Article 62-2 of the Social Service Order Criminal Act is likely to obstruct the securing of national tax revenue and undermine the people’s sound awareness of tax payment, and its nature is not good.

However, it shall be decided as per the disposition in consideration of the fact that the defendant is led to the crime of this case and is against the law, the fact that the defendant does not seem to be the previous and present, and the expert data is not visible.