A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

To the extent that the charges do not infringe the defendant's right to defend, the defendant is the actual operator of "D (Representative E)" located in the 1,2, and 4 underground in Kimpo-si, Kimpo-si, Kimpo-si.

1. No person who is obligated to submit a list of total tax invoices by seller to the Government shall submit a list of total tax invoices by seller in collusion with suppliers upon receipt of goods or services;

Nevertheless, on January 26, 2014, the Defendant filed a final return on the value-added tax for the second quarter of 2013 at the Kimpo-si, Kimpo-si, Kimpo-si, Kimpo-si, Kimpo-si, 23, and submitted to the Government a false statement on the aggregate of tax invoices for individual suppliers under the Value-Added Tax Act (the next amount of KRW 1,318,751,747), as if he received only the goods equivalent to KRW 267,348,253 from "F during the taxable period," while he received only the goods equivalent to KRW 267,348,253 from "F," a business operator of "F," and received the goods or services.

2. A person who is obligated to receive tax invoices shall not be issued a tax invoice because he/she has conspired with a supplier when he/she receives goods or services;

Although the Defendant received goods or services equivalent to KRW 56,564,091 from “H” during the same taxable period as referred to in the preceding paragraph, in collusion with the J, which is a business entity of “H” and did not receive a tax invoice, and received goods or services from 79 buyers, such as the list of crimes in the attached list of crimes, but did not receive a tax invoice in collusion with each other, even though the Defendant received goods or services of KRW 1,163,226,591 in the aggregate supply price as stated in the attached list of crimes.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the interrogation of suspects of E;

1. Written accusation and list of crimes (Preparation of Kimpo-type tax office);

1. Application of statutes to a report on completion of the investigation of value-added taxes (including attached documents);

1. Criminal facts;