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.

Punishment of the crime

The Defendant is a person who engages in plastic manufacturing and delivery business under the trade name of “D” in Kimpo-si, Kimpo-si.

1. The Defendant had the intent to evade taxes by omitting part of the sales tax invoice for the year 2012 by not issuing the said “D” to a customer. On July 25, 2012, the Defendant filed a final tax return of value-added tax for the year 1, 2012, and subsequently evaded KRW 63,70,993 of value-added tax for the year 1, 2012 by reporting only KRW 41,871,766 among them, even though the actual sales of the said company were KRW 1,048,81,781,70,765, and then evading KRW 63,70,993 of value-added tax for the year 2, 2012 as indicated below.

On July 25, 2012, value-added tax of 1, 201,871,871,7661,048,881,705,700,93, 93 January 25, 2013, 2012, value-added tax of 2,01,243,875 1,200,192,85884,894, 898, 898, on May 31, 2013, 2013:

2. On July 25, 2012, the Defendant submitted a final return of value-added tax on the first half of the year 2012 at Seocheon Tax Office (“D”) to the public official in charge of the submission of a false list of sales tax invoices, stating that the aggregate of supply prices of goods or services supplied by the said “D” to transaction partners, including 1,048,81,705 won during the said taxable period, was reduced to 411,871,76 won, while the said “D” submitted a false list of sales tax invoices to the public official in charge of the final return of value-added tax for the second half of year 2012 at the same tax office on January 25, 2013, while submitting the final return of value-added tax for the said taxable period, the actual supply price during the said taxable period was reduced to 451,243,875 won, which was 1,200,192,858 won.

Summary of Evidence

1. Defendant's legal statement;

1. Report on the completion of investigation by individual entrepreneurs, report on the supplement of investigation by tax offense, resolution of each value-added tax, income tax;