A defendant shall be punished by imprisonment for not more than ten months.

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

Punishment of the crime

No person shall submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act without supplying or receiving any goods or service, stating in falsity a list of total tax invoices by seller.

The defendant is a person who operates a limited company D with the purpose of wholesale and retail business, etc. in the Jeonjin-gu Seoul Metropolitan Government.

On April 25, 2011, the Defendant: (a) filed a preliminary return of value-added tax on January 201 at the Jeonju Tax Office prior to North Korea; (b) on April 25, 201, D entered the total supply value of KRW 204,167,00 in E; (c) the total supply value of KRW 1,870,00 in G; (d) the total supply value of KRW 50,032,00 in G construction; and (e) the total supply value of H company; (c) KRW 18,131,00 in total; (d) KRW 305,971,00 in total; (e) KRW 300,689,00 in the supply value of J company; (e) KRW 25,346,00 in total, as if the Defendant supplied goods or services equivalent to KRW 15,60,00 in the supply value of each wife; and (e) entered the total supply value of taxes in the account statement from 16060,605 days through

Summary of Evidence

1. Statement by the defendant in court;

1. Police statements made against L or M;

1. A written accusation, a written accusation, and a report on the completion of investigation;

1. Standard return on value-added tax, a list of total tax invoices by customer (2010, finalized on January 1, 2010, on February 2010, on February 2, 2010, on January 1, 2011, on January 201, on February 2011, on February 2, 2011, on January 2, 201, on January 1, 2012, on January 1, 2012, on February 2, 2012, on February 2, 2012, on schedule 1, 2013, on schedule 1, 2013, on February 2, 2013, on schedule 2013, on February 2, 2013, on schedule 2013, on February 2, 2014, on schedule 1, 2014, and on schedule 2014, 2014;

1. Details of account transactions and copies of tax invoices;

1. Application of Acts and subordinate statutes on the tax invoice for each company;

1. Criminal facts;