A defendant shall be punished by imprisonment for not more than ten months.

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

Punishment of the crime

The Defendant is a person who operates the “D” in Article 201 of the C building D, Dong 201 at the Namyang-si.

No tax invoice under the Value-Added Tax Act shall be issued or received without being supplied with goods or services, and no list of total tax invoices by seller and by seller under the Value-Added Tax Act shall be submitted to the Government by stating in falsity the list of total tax invoices by seller.

1. On January 25, 2013, the Defendant filed a final return on value added tax at the Namyang-si, Gyeonggi-si, Gyeonggi-do, 736-2, and filed a final return on value added tax on two years, 2012. There is no entry that D has supplied goods or services to E, F, etc., and no entry has been made by the net Korea, which was supplied with goods or services from the Nonet Korea, the Defendant filed a false list of total tax invoices equivalent to KRW 140,60,000 in the supply value, and submitted a false list of total tax invoices equivalent to KRW 128,00,000 in the supply value to the person in charge.

2. Around January 5, 2013, the Defendant was issued a tax invoice of KRW 100,000,000 in total supply value, from that time until June 28, 2013, as listed in the separate crime log table, in collusion with the Defendant, as if D had not been supplied with goods or services from the State of Ghana, even though D had not been supplied with goods or services by the State of Ghana, and as if D had been supplied with the State of Ghana, it was issued with the tax invoice of KRW 1,728,450,00 in total supply value, as stated in the separate crime log table.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. Application of the general taxable person's value-added tax return, each electronic tax invoice, and statutes;

1. Relevant Article of the Punishment of Tax Evaders Act and Article 10 (3) 3 of the Punishment of Tax Evaders Act (any false entry and submission of a list of the total tax invoices by seller and by seller, any selection of imprisonment), and Article 10 (3) 1 of the Punishment of Tax Evaders Act (the issuance of each false tax invoice, and any selection of imprisonment with labor);

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

1. Article 62(1) of the Criminal Act 1.