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

On February 3, 2012, the Defendant was sentenced to one year of imprisonment with prison labor and two years of suspended execution due to night building intrusion, larceny, etc. at the Cheongju District Court on February 11, 2012, and the said judgment became final and conclusive.

The Defendant, from April 1, 2009 to January 31, 2012, is a person who operated the “C”, which handles basic building materials in the B of Chungcheong-gu, Chungcheongnam-gu, Chungcheongnam-gu.

1. Where any goods or services are not supplied or supplied to a list of total tax invoices by seller under Article 10 (3) 3 of the Punishment of Tax Evaders Act, and the Government is not allowed to submit to the Government a false list of total tax invoices by seller under the Value-Added Tax Act;

A. On July 26, 2010, the Defendant filed a final return of value-added tax on C in the Cheongju Tax Office located in the same Si on the same date. Around July 26, 2010, the Defendant submitted a false list of individual tax invoices by seller stating as if he were to receive goods or services equivalent to KRW 86,245,00 from D, such as falsely stating as if he had received goods or services from D, even though he did not receive any goods or services.

B. Around January 24, 2011, when filing a final return on the value-added tax for C with the above administrative tax office in 2010, the sales office submitted a list of total tax invoices for each sales office, stating falsely as if the sales office supplied five companies totaling KRW 339,969,00,000, as shown in attached Table 2, even if the sales office did not supply the goods or services to E, as if the sales office supplied the goods or services to E, were written falsely.

2. A person liable to prepare and issue a list of total tax invoices by customer under Article 10 (1) 2 of the Punishment of Tax Evaders Act and a person liable to submit a list of total tax invoices by customer to the Government shall not submit a false list of total tax invoices by customer;