A defendant shall be punished by imprisonment for 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

1. The Defendant is a person who operated a manufacturing chain in Gyeonggi-si from March 12, 2009 to March 12, 2014. A. The Defendant operated a manufacturing chain in Gyeonggi-si from March 12, 2009 to March 12, 2014.

On July 25, 2012, the Defendant reported the amount of tax on January 2, 2012 in the Seocheon-gu, Seocheon-si, Kimpo-si, 23, the northwest-si, Gyeonggi-si, and submitted to the said tax office by entering the false list of the total tax invoice on January 25, 2012, as if the Defendant supplied goods or services to the F company during the period of January 2012, 201, in spite of the absence of the supply of goods or services to the F company.

B. On January 25, 2013, the Defendant reported the tax amount on February 2, 2012 in the Seocheon-gu Kimpo-si branch of the Gyeonggi-si Kimpo-si, Kimpo-si, 23, the Defendant: (a) on February 25, 2013, and (b) during the period of February 2012, the Defendant provided goods or services to G companies 19,920,000 won in the company, and (c) submitted them to the said tax office with the false list of total tax invoice on February 2012, 2012, notwithstanding the fact that he/she had not supplied goods or services to G companies or H members; (b) during the period of February 2012.

2. The Defendant is a person who operated the manufacturing chain E in Gyeonggi-si from March 12, 2009 to March 1, 2014.

On July 26, 2010, the Defendant issued a false list of the sales tax invoices to the said tax office four times in total from the day to January 27, 2012, including the fact that he/she supplied goods or services to the I company in spite of the fact that he/she had not supplied goods or services to the I company during the taxable period of January 2010.