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

except that the execution of the above sentence shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

A Co., Ltd. is a corporation that runs a construction and micro-design waterproof construction business in Seo-gu, Gwangju, and has completed business registration under the Value-Added Tax Act (the opening business on November 13, 2007; November 11, 2010), and the Defendant is the actual representative of the said corporation B.

No list of total tax invoices by customer shall be submitted to the Government without supplying goods or services, stating in falsity a list of total tax invoices by customer.

1. Around October 25, 2009, the Defendant submitted a list of the total tax invoices by customer related to the preliminary return of value-added tax at the office B of the said stock company around October 25, 2009, upon filing a preliminary return of value-added tax for the second period of 2009 at the office B of the said stock company, and the fact was submitted to the head of Seodaemun-gu Tax Office a list of the total tax invoices by customer stating that the Defendant supplied goods or services equivalent to KRW 459,454,54,543 in total without supplying goods or services to the opposite contractual party during the period from July 1, 2009 to September 30, 2009 (business registration number 408-81-68955).

2. Around April 25, 2010, the Defendant submitted a list of total tax invoices by customer related to the preliminary return of value-added tax in January 2010 to the head of the Seo-gu District Tax Office on the preliminary return of value-added tax for the first period of January 25, 2010, and the fact was submitted to the head of the Seo-gu District Tax Office a list of total tax invoices by customer stating that the Defendant supplied goods or services equivalent to KRW 1,063,50,09,090 in total, without supplying goods or services to the opposite contractual party during the period from January 1, 2010 to March 31, 2010.

Accordingly, the Defendant did not supply goods or services, entered a list of total tax invoices by customer in a false manner, and submitted it to the government.

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes to written accusation;

1. Relevant provisions concerning facts constituting an offense;