A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

Punishment of the crime

No person shall submit to the Government a list of total invoices by seller and seller without supplying or being supplied with any goods or service, stating it falsely.

Nevertheless, on January 31, 2009, the Defendant submitted a list of accounts by seller related to the sale and by seller related to corporate tax 2, 2008 at Jeju-si, Chungcheong-si, Chungcheong-si, Chungcheongnam-si, Chungcheong-si, the Defendant submitted a list of accounts by seller, at Jeju-do, 41-gil.

1. In fact, although the above corporation did not supply goods or services to E between January 1, 2008 and December 31, 2008, it entered a false list of accounts by customer as if it supplied goods or services equivalent to KRW 801,380,000 for supply value in E; and

2. In fact, although the above corporation did not receive any goods or services from F and G farming association corporations for the same period, it entered a false list of total tax invoices by seller as the supply value of F equivalent to KRW 366,60,000, value of supply from G farming association corporations, value of supply from G farming association corporations equivalent to KRW 276,290,000, respectively.

Summary of Evidence

1. Defendant's legal statement;

1. A supplementary report for the completion of investigation by the recipient of the processing statement;

1. Application of Acts and subordinate statutes to the return of tax base and amount of corporate tax, the list of total tax invoices for purchase punishment (second period of February 2008), the copy of the statement of total sales punishment (second period of February 2008), and the total certificate of registered matters;

1. Article 11-2 (4) 4 of the Punishment of Tax Evaders Act (wholly amended by Act No. 9919, Jan. 1, 2010); the selection of imprisonment for a crime;

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

1. The sentencing guidelines for sentencing under Article 62(1) of the Criminal Act [the sentencing guidelines] of the suspended sentence under Article 62(1) of the Criminal Act, including the issuance of a false tax invoice, and the result of tax evasion in the mitigated area.