A defendant shall be punished by imprisonment for one year.

Punishment of the crime

On March 21, 2013, the Defendant was sentenced to the suspension of the execution of two years for a crime of violating the Traffic Act at the Changwon District Court on March 21, 2013, and the said judgment was finalized on March 29, 2013. On April 1, 2014, the same court was sentenced to the suspension of the execution of two years for the violation of the Punishment of Tax Offenses Act and two years for the suspension of the execution of two years for the violation of the Punishment of Tax Evaders Act, and the said judgment was finalized on April 9, 2014 on November 19, 2014, by the same court sentenced to the suspension of the execution of two years for six months for a violation of the Punishment of Tax Offenses Act.

The Defendant is a person who actually operates a clinical processing company related to the construction of a ship under the trade name of "D" in Seongbuk-gu, Changwon-si.

1. On January 2013, the Defendant, who submitted a list of total tax invoices by false customer, prepared and submitted a list of total tax invoices by customer, as shown in subparagraph (1) of the attached list of crimes, as if he/she supplied services to seven enterprises, such as large-paid enterprises, such as the company, etc., in total amount of KRW 738,547,60, as shown in subparagraph (1) of the attached list of crimes, although he/she did not supply goods or services.

2. On January 2013, the Defendant submitted a list of total tax invoices by false seller: (a) even though the fact at the Changwon Tax Office was not supplied with goods or services, the Defendant, as shown in subparagraph (2) of the attached Table of Crimes, prepared and submitted a list of total tax invoices by seller in February 2012, 2012, as the supply price was supplied by two enterprises, such as E, etc. as in the attached Table of Crimes (2).

Summary of Evidence

1. Statement of the defendant in the second public trial records;

1. A protocol concerning the interrogation of suspect with respect to F;

1. A written accusation, a report on research results, a list of total tax invoices by customer, and a list of total tax invoices by customer;

1. Previous convictions: Application of two copies of inquiries about criminal history, text of judgment, and text of summary information of the case to two Acts and subordinate statutes;

1. Article 10 (3) 3 (Selection of Imprisonment) of the Punishment of Tax Evaders Act concerning the crime committed;

1. The latter part of Article 37 of the Criminal Act, provided that Article 39(1)1.