Defendant shall be punished by imprisonment with prison labor for eight months, and the execution shall be suspended for two years from the date the judgment becomes final and conclusive.

(b) the defendant;

Criminal facts

The defendant is the representative of Hanam-si B and Da. D.

1. On February 18, 2014, the Defendant submitted a false list of total tax invoices by seller, stating as if he was supplied goods or services from E, the total supply value of KRW 1,400,00,000 in total four times as shown in the crime list I, even though he was not provided with goods or services from E, and the Defendant submitted a false list of total tax invoices by seller, stating as if he was supplied with goods or services from the purchaser as shown in the crime list I.

2. On June 26, 2014, the Defendant submitted a list of total accounts by customer and customer, a false statement of total supply value of KRW 230,000,000 in total, and a false statement of total supply value of KRW 392,263,00,00 in total, as shown in Appendix II, was submitted to the seller, even though D did not have supplied goods or services to F.

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes to written accusation;

1. Punishment regulations: Article 10 (3) 4 of the Punishment of Tax Evaders Act (or choice of imprisonment with prison labor);

1. Concurrent crimes: the former part of Article 37 and Article 38 of the Criminal Act;

1. Suspension of execution: Article 62 (1) of the Criminal Act;

1. Community service order: Criminal Act 62-2;