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 becomes final and conclusive.

Punishment of the crime

[criminal power] On January 19, 2017, the Defendant was sentenced to two years of suspension of the execution of imprisonment for a violation of the Punishment of Tax Evaders Act at the Suwon District Court on August 19, 201, and the judgment was finalized on January 27, 2017.

【Criminal Facts】

The Defendant was a person who operated “C” in Chungcheongnam-nam Budget Group B.

1. On March 17, 2014, the Defendant issued a tax invoice totaling KRW 17 (total supply value of KRW 293,851,00) from that time to June 30, 2014 without supplying goods or services as shown in the separate list of crimes, including issuing a tax invoice of KRW 5,621,00 (value 5,621,00) that he/she supplied goods or services to D, even though he/she did not supply goods or services as listed in the separate list of crimes.

2. Around July 21, 2014, the Defendant submitted a false list of total tax invoices by seller by seller. Around July 21, 2014, the Defendant filed a final return of value-added tax for C in the first period of 2014 from the budget tax office located in the 1883, 183, in the 1883, on the lewing-ro, and submitted a false list of total tax invoices by seller, stating the amount equivalent to KRW 810,107,000, in the absence of any supply of goods or services from E

3. The Defendant submitted a false list of the total tax invoices by customer, at the time and place specified in paragraph (2), filed a final return of value-added tax for C in 2014 with respect to the date and place specified in paragraph (2), and submitted a false list of the total tax invoices by customer, stating to “F” an amount equivalent to KRW 103,597,00 in total of the supply value, and to “G” an amount equivalent to KRW 25,070,100 in total of the supply value, notwithstanding the absence of the supply of goods or services.

Summary of Evidence

1. Partial statement of the defendant;

1. An accusation, a supplementary protocol, a funding flow of A and H, a funding flow of A and F companies I, a funding flow of K and J companies, a tax invoice list, and a general taxable person’s value-added tax declaration in 2014.