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

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

Criminal facts

From around 2010 to 2011, the Defendant operated “C gas station” in Asan City B.

1. Around January 25, 2011, the Defendant filed a final return on the value-added tax base for the second period of 2010 from the Yandong-dong 550, Chungcheongnam-gu, Chungcheongnam-gu, Chungcheongnam-gu, Cheongcheon-gu. The Defendant entered the list of individual tax invoices by seller and submitted it to the public official in charge of the said tax office by falsely entering the list of individual tax invoices as if he was supplied with goods or services equivalent to 307,072,000 won, even though he had not been supplied with goods or services from the Paintwon

2. Around July 25, 2011, the Defendant filed a final tax return on the value-added tax base for the first year of 201 at the said tax office on the following grounds: (a) the Defendant entered the list of individual tax invoices by seller in the said tax office and submitted it to the public official in charge of the said tax office, even though he did not have been supplied goods or services equivalent to KRW 242,363,00 from the Paintwon Co., Ltd.; and (b) provided goods or services equivalent to KRW 143,181,00 from the Tro

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Application of Acts and subordinate statutes on the list of total tax invoices by seller (A) - during the second period of 2010, and the list of total tax invoices by seller;

1. Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012); the selection of imprisonment with labor, as to the crime

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Suspension of execution under Article 62 (1) of the Criminal Act (including the fact that the defendant has no criminal records of the same kind or of the suspension of execution, and that the defendant repents his errors in depth after the crime);

1. Social service order under Article 62-2 of the Criminal Act;