A defendant shall be punished by imprisonment for six months.

Punishment of the crime

[criminal records] On April 25, 2013, the Defendant was sentenced to one year of imprisonment for a crime of fraud, and two years of suspended execution, and the judgment was finalized on October 9, 2013. On January 13, 2016, the Changwon District Court was sentenced to two years and six months of imprisonment for a crime of fraud, and the judgment was finalized on January 21, 2016.

[2] Criminal facts B is the actual operator of the livestock product distribution business, "D," located in the following cities: Defendant B is a person who has worked in the above D.

No person shall submit to the Government a false list of total tax invoices under tax-related Acts and tax-related Acts of corporations without supplying goods or services.

1. On January 25, 2013, the Defendant submitted a list of total tax invoices by false seller in collusion with B, and filed a false list of total tax invoices by seller, stating as if he/she had supplied goods or services equivalent to KRW 93,250,00 to “E” even though he/she did not have supplied goods or services, and submitted a list of total tax invoices by seller, stating as if he/she had supplied goods or services equivalent to KRW 684,170,042 to eight business partners, such as the list of crimes in the attached Table (1).

2. On January 25, 2013, the Defendant submitted a list of total tax invoices for individual suppliers in collusion with B, and on January 25, 2013, the Defendant submitted a list of total tax invoices for individual suppliers, stating that there was no supply of goods or services from F, such as F, 803,320,00 won, and 169,368,016 won, as in the attached crime sight table (2).

Summary of Evidence

1. Protocols concerning the prosecution of the defendant or B, and each interrogation protocol of the police;

1. A protocol concerning the examination of the suspect of each police officer with regard to H;

1. Copy of each tax offense protocol against the defendant and H;

1. A copy of the answer letter to H;

1. A list of invoices by customer, and