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

No one shall submit to the Government a list of total tax invoices by purchaser or seller under the Value-Added Tax Act, stating in falsity, without being supplied with or being supplied with goods or services.

Nevertheless, in preparing a list of total tax invoices by purchaser and seller under the Value-Added Tax Act at a place where the location is unknown on January 25, 2009, the Defendant made a false list of total tax invoices by purchaser and seller pursuant to the Value-Added Tax Act, and submitted it to the competent tax office by preparing a false list of total tax invoices by purchaser equivalent to KRW 371,049,00,000 in total, such as the company “C Resources” operated by B without real transactions such as goods or services, and the details by seller equivalent to KRW 169,99,000 in supply value.

Summary of Evidence

1. Defendant's legal statement;

1. Police suspect interrogation protocol regarding F;

1. A written accusation and a list of total tax invoices by seller;

1. Application of Acts and subordinate statutes on investigation reporting;

1. Relevant Article on criminal facts: Article 11-2 (4) 3 of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010; hereinafter the same shall apply) (not including false entry of the list of the total tax invoices by seller), and choice of imprisonment with labor;

1. Suspension of execution: Article 62 (1) of the Criminal Act;

1. Order of community service: The total amount of the tax invoice for the reason of sentencing under Article 62-2 of the Criminal Act and Article 59 of the Probation Act exceeds 37 million won and the defendant's serious crime is committed.

However, the punishment as ordered shall be determined in consideration of all the circumstances such as the defendant's sex, absence of the same criminal record, and the age, character and conduct, environment, and circumstances after the crime.