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

Punishment of the crime

【The Defendant was sentenced to ten months of imprisonment for embezzlement, etc. at the Gwangju District Court on February 17, 2010, and was released on August 13, 2010 and terminated on September 27, 2010.

【Criminal Facts】

1. On October 25, 2011, the Defendant reported a value-added tax return for the second period of December 201, 201 with respect to the return of value-added tax, which was scheduled in February 2011, to the Bapo Tax Office, located in the Dongpo-si Alternative Zone, submitted a false list of the total tax invoice by buyer stating as if he/she supplied goods or services equivalent to KRW 229,430,000, even though he/she had not supplied goods or services to AF.

2. Matters related to filing a final and conclusive return of value-added tax on two years, 2011;

A. On February 15, 2012, the Defendant related to the total tax invoice by buyer filed a final and conclusive value-added tax return with AE on February 2, 2011, with AE limited liability company, and submitted a false list of the total tax invoice to AG, stating that there was no supply of goods or services to AG or AH, even though there was no supply of goods or services, amounting to KRW 1,965,147,00, and KRW 235,67,000 to AH.

B. On February 15, 2012, the Defendant in relation to the list of total tax invoices submitted a list of total tax invoices stating false information as if he/she was supplied with goods or services equivalent to KRW 422,325,000 from AI even though he/she did not receive any goods or services from AI.

Summary of Evidence

1. Partial statement of the defendant;

1. AJ's legal statement;

1. Each police statement to AJ/AK;

1. Each accusation and its accompanying documents, each list of tax invoices, and each tax invoice;

1. The application of Acts and subordinate statutes concerning inquiry reports and personal identification and accommodation status;

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the facts constituting the crime.

2. Article 35 of the Criminal Act among repeated crimes;

3. The former part of Article 37 and Article 38 of the Criminal Code among concurrent crimes.