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 was the representative director of Ulsan-si CD located in Ulsan-si, Ulsan-si.

No person shall submit a list of total tax invoices by customer under the Value-Added Tax Act without being supplied with goods or services by false entry.

Nevertheless, on July 25, 2009, the Defendant reported the value-added tax base for the first year of 2009 at Ulsan-gu, Ulsan-dong, 1632-1, the Defendant entered the supply price of the goods or services in the supply price of KRW 305,306,40 (the purchase tax invoice 3) as if he was supplied with the goods or services in the supply price of KRW 305,306,40 (the purchase tax invoice 3), and submitted a false list of crimes in the attached list of list of crimes, even though he was not supplied with the goods or services from around that time until the first value-added tax return for the year of 2012 until July 25, 2012, and submitted the false list of supply price as if he was supplied with the goods or services in the purchase tax invoice of KRW 7,65,970,514 (the purchase tax invoice of Chapter 39).

Summary of Evidence

1. Defendant's legal statement;

1. Application of the evidence list Nos. 2 to 9 by the prosecutor

1. Relevant legal provisions concerning the crime, Article 11-2(4)3 of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010) (amended by Act No. 11210, Jan. 1, 2010); Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012); Article 10(3)3 of the Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012); Article 10(3)3 of the Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012); submission of false aggregate tax invoice by customer after the submission of

1. Selection of imprisonment with prison labor chosen;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Article 62 (1) of the Criminal Act;

1. The reason for sentencing under Article 62-2 of the Criminal Act of the community service order.