A defendant shall be punished by imprisonment with prison labor for up to six months.

However, the execution of the above punishment shall be suspended for two years from the date this judgment became final and conclusive.

Punishment of the crime

From 2014 to 2014, the Defendant is a person who has been engaged in the business of making women's houses with the trade name "C" in Seongbuk-gu Seoul.

No one shall submit a list of total tax invoices by seller in collusion with the Government under the Value-Added Tax Act by a person who shall submit a list of total tax invoices by seller.

1. On January 25, 2015, the Defendant reported the value-added tax for the second period of 2014 at the C Office around January 23, 2015, and submitted to the Government a list of the total tax invoices by seller, stating in falsity the supply value of goods or services equivalent to KRW 400 million in total, as if he/she was supplied with goods or services equivalent to KRW 200,000 from D, despite having received goods or services from D, the operator of D, “D”, despite having received supply of goods or services equivalent to KRW 200,000,000 from D.

2. On July 27, 2015, the Defendant reported the value-added tax for the first period of 2015 at C Office around July 27, 2015, and submitted to the Government a false list of individual tax invoices by seller, as the Defendant was provided with goods or services equivalent to KRW 210,000,000 of the total value of supply, although there was no fact that he was supplied with goods or services from D companies.

Summary of Evidence

1. Defendant's legal statement;

1. Statement to E by the police;

1. Investigation report (F telephone conversations for reference);

1. A written accusation;

1. A value-added tax return (2) and accompanying documents;

1. Application of Acts and subordinate statutes to a value-added tax return (1 January 2015) and accompanying documents;

1. Article 10 (2) 2 of the Punishment of Tax Evaders Act (Amended by Act No. 16108, Dec. 31, 2018; hereinafter the same shall apply) and Article 10 (3) 3 of the former Punishment of Tax Evaders Act; and the selection of imprisonment for a crime under Article 10 (3) 3 of the former Punishment of Tax Evaders Act;

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

1. Crimes of violating the Punishment of Tax Evaderss Act under Article 62 (1) of the Criminal Act;