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

Punishment of the crime

1. The Defendant and C co-principal Defendant and C are those who substantially operate D for the purpose of wholesale, retail and service business of landscaping products.

Around July 25, 2012, the Defendant and C filed a list of total tax invoices by false seller and submitted a false list of total tax invoices by seller to the tax office, stating the false list of total tax invoices by seller, as shown in No. 4 and No. 5 in the attached crime list (1) of attached Form No. 110,000,000 in E (business registration numberF) even though they did not have supplied goods or services.

B. Around February 5, 2013, the Defendant and C filed a report on the confirmation of value-added tax for the second period of 2012 with respect to D on February 5, 2013, and submitted to G (business registration number H) a false list of tax invoices by customer, stating the total value of supply to nine companies, such as the No. 70,000,000 in the attached crime list (2) of the attached Form No. 1 through 9, as shown in the list of crimes (2) in the attached Table of crime (hereinafter referred to as “crime No. 308,909,089”), even if there was no supply of goods or services.

2. The defendant's sole criminal conduct;

A. A. Around July 25, 2012, the Defendant filed a list of total tax invoices by false seller, and the Defendant filed a list of total tax invoices by seller at the tax office, stating in falsity the list of total tax invoices by seller at the tax office as if he/she supplied goods or services equivalent to KRW 97,542,00,00 in total of supply price of five companies, such as the list Nos. 1 through 3, 6, 6, and 7 in attached crime list (1) of attached Table 22,750,000, even though he/she did not have supplied goods or services.

B. On February 5, 2013, the Defendant submitted a list of total tax invoices by false seller during the second period of 2012, as to D around February 5, 2012.