A defendant shall be punished by imprisonment for not less than eight months.

except that 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 operates an advertising production company from November 2010 to September 2012 with the trade name of Seogu-gu B.

No person to prepare and issue a tax invoice under the Value-Added Tax Act and a person to submit a list of total tax invoice by buyer shall submit it to the Government.

1. On July 25, 2011, the Defendant reported the establishment of the first value-added tax on the Seogu Tax Office, Daegu-gu, Daegu-gu, 497-5, 201, the Defendant submitted to the “C” a false list of the total sales price of KRW 637,882,227,227, including, but not limited to, the sale of advertising materials equivalent to KRW 80,217,930, the sales of the advertising materials equivalent to KRW 280,217,930, and the sales of the amount equivalent to KRW 280,200,000, the total sales price of KRW 637,882,227, as shown in the list of crimes (1).

2. Around January 26, 2012, the Defendant filed a final return on the second-year value-added tax base for the year 201 with the Daegu District Tax Office (hereinafter “Seoul District Tax Office”) and submitted to the buyer’s tax invoice, stating in falsity the amount equivalent to KRW 25,00,000,000, the total transaction price of KRW 487,501,736, as shown in the attached Table (2), as if the Defendant sold advertising materials equivalent to KRW 38,969,98 to D “D” and sold advertising materials equivalent to KRW 63,970,00,000, an excessive amount of KRW 25,000,000, compared to the actual sale price.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation, each tax invoice, each transaction list, each list of the total tax invoice by buyer, and a detailed statement of sales tax transactions;

1. Application of the Acts and subordinate statutes for investigation reporting;

1. Article 10 (2) 1 of the Punishment of Tax Evaders Act and the choice of punishment concerning the facts constituting the crime;

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 (see, e.g., Article 62(1)).