A defendant shall be punished by imprisonment for four months.

However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

Punishment of the crime

The defendant is a person who operates the Incheon Jinjin-gun B.

On January 31, 2010, the Defendant filed a final tax return for the second period of value-added tax in Incheon Dong-dong, Incheon in 2009, and submitted a false list of total tax invoices equivalent to KRW 2,029,580,000 of total amount of transactions three times as shown in the attached list of crimes, including the submission of a false list of total tax invoices as if he received goods equivalent to KRW 805,380,00 from C Co., Ltd., without being supplied with goods or services, at the time of filing the final tax return for the second period of value-added tax in 209.

Summary of Evidence

1. Defendant's legal statement;

1. D's written confirmation;

1. An accusation, a list of total tax invoices by customer, and a copy of each invoice;

1. Application of the relevant Acts and subordinate statutes, such as related data;

1. Relevant Article of the Punishment of Tax Evaders Act and Article 10 (3) 3 of the Punishment of Tax Evaders Act 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 on the Suspension of Execution (see, e.g., Article 62 (1) of the Criminal Act (see, e., Article 62 (1) of the Criminal Act)