A defendant shall be punished by imprisonment for one year.

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 actually operates three companies, such as D Co., Ltd., 508 construction companies in Gangseo-gu Seoul Metropolitan Government, F Co., Ltd., 903 construction companies in E building, and G.

No one shall submit to the Government a list of total tax invoices by purchaser or seller under the Value-Added Tax Act with false entries therein without receiving or supplying goods or services.

1. On April 25, 2010, the Defendant submitted a false list of total tax invoices related to D Co., Ltd. on four occasions, including the supply of goods or services equivalent to KRW 200,600,000 of the supply price and the delivery of two tax invoices to H Co., Ltd., as shown in the separate sheet Nos. 1 through 4, as shown in the separate sheet No. 2011, the Defendant traded goods or services in amount of KRW 2,01,000, and received KRW 20,000, and submitted a false list of total tax invoices by purchase and sale.

2. The Defendant submitted a list of false tax invoices related to F Co., Ltd. on April 25, 2010, when filing a value-added tax return for F Co., Ltd. on January 201, 201, the Defendant traded goods or services equivalent to KRW 230,000,000 from F Co., Ltd. and received three copies of the tax invoices as if he received three copies of the tax invoices from F Co., Ltd. from I, while filing a list of total tax invoices for seven times until January 25, 201, including the false statement in the list of crimes Nos. 5 through 11, as shown in the attached Table No. 1,963,329,50, and receives 15 tax invoices.