A defendant shall be punished by imprisonment for not less than eight months.

except that 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 actual operator of 'C', which is the wholesale and retail company of lubrication in B at the time of racing.

1. On January 24, 2009, the Defendant reported the value-added tax on February 2, 2008 in the racing business, which was located in Sung-dong 180-4, Sung-dong 180-4, Sung-dong 1808, the Defendant submitted a false list of total tax invoices to the Government, stating the false list of total tax invoices as if he was supplied with goods or services equivalent to the above value of supply, notwithstanding the fact that he was not provided with goods or services equivalent to 500,338,800 won from D.

2. Violation of the Punishment of Tax Evaders Acts and subordinate statutes on February 2009;

A. On January 30, 2009, the Defendant received three copies of false tax invoices equivalent to the total value of 84,345,000 won from March 30, 2009, including that of purchase tax invoices was issued as if the Defendant had not been supplied with goods or services equivalent to KRW 28,220,00 from D, even though there was no fact that the Defendant had been supplied with goods or services equivalent to KRW 28,320,00.

B. On July 25, 2009, the Defendant reported the value-added tax on February 2, 2009 of the above C-C-T-T-T-T-T-T-T-T-T-T-T-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S-S

Summary of Evidence

1. Defendant's legal statement;

1. A protocol concerning the police interrogation of the accused;

1. Statement of examination of the accused;

1. Application of Acts and subordinate statutes to a written accusation, false tax invoice receipt details, investigation termination report, final value-added tax return on February 2008, D representative E, verification document, details of submission of a list of total tax invoices by individual purchaser at February 2, 2008 and January 2009, accusation (E), investigation report (not submitted a list of total tax invoices at January 2009), list of crimes, investigation report (verification of judgment related to a purchaser), and one copy of judgment;

1. Criminal facts;