In the case of the crimes of No. 1 through No. 4 in the judgment of the defendant, the imprisonment of 8 months and the imprisonment of 5 months in the judgment.

Punishment of the crime

【Before the latter part of Article 37 of the Criminal Act, the Defendant was sentenced to a suspended sentence of four months for a crime of violation of the Act on the Protection of Children and Juveniles against Sexual Abuse ( sex purchase, etc.) in the Gwangju District Court's Branch on August 9, 201, and the judgment on October 20, 201 became final and conclusive.

【Criminal Facts】 The Defendant is a person who operates E in Ma at the time of Ma.

No aggregate tax invoices by seller or seller under the Value-Added Tax Act shall be submitted to the Government without supplying or being supplied with goods or services, stating in falsity the aggregate tax invoices by seller.

1. On January 25, 2010, the Defendant submitted a list of total tax invoices for the second half of 2009, stating as if he were supplied goods or services equivalent to the above amount, even though he had not received any goods or services equivalent to KRW 130,00,000 from F, the Defendant submitted a list of total tax invoices for the second half of 209.

2. Around July 26, 2010, the Defendant submitted a list of total tax invoices stating false amounts of KRW 120,000 from F, equivalent to KRW 40,000 from G, equivalent to KRW 240,000,000 from H, KRW 240,000 from H, and KRW 65,00,000 from I, even though there was no supply of goods or services equivalent to the above amounts, even though there was no supply of goods or services.

3. On January 25, 2011, the Defendant submitted a list of total tax invoices on the second half-year tax invoice, stating as if he was supplied with the goods or services equivalent to KRW 450,000,000 from G, even though he had not received any goods or services equivalent to the above amount, the Defendant submitted a list of total tax invoices by customer, which was falsely entered as if he was supplied with the goods or services equivalent to the above amount.

4. On July 25, 2011, the Defendant in the list of the total tax invoices for the first time in January 201, 201: (a) the fact in the above list of tax invoices is equivalent to KRW 200,000,000 from G; and (b) KRW 150,000,000 from H.