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

However, 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

The defendant is the representative director of the D Co., Ltd. located in Sacheon-si Co., Ltd.

No person shall submit to the Government a list of total invoices by seller under the Value-Added Tax Act without supplying or being supplied with goods or services, stating in falsity the list of total invoices by seller.

Nevertheless, on January 24, 2009, the Defendant filed a final return of value-added tax for the second period of 2008 in Jinju-dong 515-7, Jinju-dong, 515-7, 2008, stating a false list of the sales accounts by the source in the following four occasions, stating a false statement of the total value of supply by the following methods: (a) although there was no fact that goods or services have been supplied to the State with the State (State) Mematic Korea, the Defendant provided goods or services equivalent to KRW 100,000,000 of the value of supply to the (State) E; and (b) the Defendant submitted a false list of the sales accounts by the source with the content that he provided goods or services equivalent to KRW 1,356,00,000,000 of the value of supply by the following methods, as in the list of crimes.

Summary of Evidence

1. Partial statement of the defendant;

1. A written accusation;

1. A report;

1. Details of the DNA account;

1. The Defendant asserts that the total tax invoice- the total tax invoice-the total tax invoice-the total tax invoice-the total tax invoice-the total tax invoice-the total tax invoice on January 2009 - the total tax invoice-the total tax invoice on February 2, 2009, different from the crime in the judgment of the court below, supplied goods or services worth KRW 260,00

However, the circumstances acknowledged by each of the above evidences, namely, the amount of KRW 10 million on December 15, 2008; KRW 16 million on December 16, 2008; and KRW 86 million on December 17, 2008; and the Defendant transferred it to a private account; KRW 100 million on December 15, 2008; and KRW 100 million on December 16, 2008 to a private account, E employee; and KRW 5 million on December 17, 2008, respectively.