A defendant shall be punished by imprisonment for six 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

No person shall submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act without supplying or being supplied with any goods or service, by entering it falsely.

1. Part of the total tax invoice by buyer

A. A. Around January 201, the Defendant submitted a list of total tax invoices by customer with the content that he/she supplied goods or services of KRW 150,500,000 on three occasions via a computer at the “C” office operated by the Defendant in Daegu Dong-gu, Daegu-gu, by accessing the National Tax Service’s Internet website, via a computer.

However, at the time, the defendant did not supply goods or services equivalent to the above value of supply.

Accordingly, the Defendant did not supply goods or services, and entered a list of total tax invoices by customer under the Value-Added Tax Act in a false manner and submitted it to the Government.

B. Around July 2011, the Defendant submitted a list of total tax invoices by customer with the content that the Defendant supplied goods or services of KRW 89,060,000 to D three times via a computer at the above C office via the National Tax Service’s Internet site, and that he provided goods or services of KRW 89,060,000.

However, at the time, the defendant did not supply goods or services equivalent to the above value of supply.

Accordingly, the Defendant did not supply goods or services, and entered a list of total tax invoices by customer under the Value-Added Tax Act in a false manner and submitted it to the Government.

C. Around January 2012, the Defendant submitted a list of total tax invoices by customer with the content that the Defendant supplied goods or services of KRW 344,972,00 on six occasions via the National Tax Service’s Internet website by accessing the said C office’s computer to the “ Home Call Service”, which is a website of the National Tax Service.

However, at the time of fact, the defendant is goods equivalent to the above value of supply.