A defendant shall be punished by imprisonment for four months.

However, the execution of the above punishment shall be suspended for one year from the date of the final judgment.

Punishment of the crime

The defendant, who is a tax accountant, was asked to ask the representative E of Internet E-Commerce D, who was in charge of ordinary tax agent business, to unfash sales in order to get a loan, with the intention of aiding and abetting the submission of a false list of tax invoices by providing advice and vicarious tax return.

On January 25, 2013, the Defendant issued a false tax invoice to the above E at the “G Tax Accounting Office” office of the Defendant’s operation in Seo-gu Incheon, Seo-gu, Incheon, and thus, there is a risk that the tax office may undergo an investigation. Accordingly, the Defendant issued a tax invoice in proportion to the issue amount of each tax invoice and revised the amount of the Mappon amount. On January 25, 2013, the Defendant issued a false tax invoice to the above E, and accordingly, issued a revised tax invoice by issuing the tax invoice in proportion to the issue amount of each tax invoice.

Accordingly, on January 25, 2013, the above E submitted a false list of tax invoices to a public official in charge of false name, including the fact that he received or supplied goods or services equivalent to KRW 4,525,626,08,08 as shown in the attached list of crimes for profit, although he did not have received goods or services from an I as the representative of H during the second period of February 2012.

Accordingly, the Defendant aided and aided the submission of a list of total tax invoices written in falsity by the above E.

Summary of Evidence

1. Partial statement of the defendant;

1. Legal statement of witness E;

1. Written accusation (No. 145 pages of investigation records);

1. Determination as to the assertion that public prosecution is dismissed on the list of the list of the total candidates (Investigation Records No. 37)

1. The summary of the claim.