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

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.

Punishment of the crime

The defendant is the representative director of (State) D in Seo-gu Incheon, Seo-gu.

1. On October 25, 2014, the Defendant submitted a list of total tax invoices by a false purchaser, stating a false list of total tax invoices by the purchaser to the said tax office, and submitted the list of total tax invoices by entering the supply price of KRW 20,909,091 in the supply price of KRW 20,09,091 at the said tax office at the same place on January 25, 2015, when the Defendant reported the second value added tax in 2014. On October 25, 2014, at the Seo-gu Incheon District Tax Office (17,100,000,000,000,000 won was received as if the goods or services were supplied.

2. Around April 23, 2015, the Defendant submitted a list of total tax invoices by a false purchaser, stating a false list of total tax invoices by the purchaser at the relevant tax office and at the relevant tax office in Incheon, Incheon, on April 23, 2015, and on January 2015, in collusion with “F”, the Defendant submitted a list of total tax invoices by the purchaser, stating in falsity, as if he/she received goods or services of KRW 502,00,000 (including value added taxes) from “F,” while being supplied with goods or services of KRW 502,00,000 (including value added taxes).

3. On October 23, 2015, the Defendant submitted a list of total tax invoices by false selling places, and filed a list of total tax invoices by false selling places at the relevant tax office and at the relevant tax office in Incheon, Incheon, on October 23, 2015, and on February 2015, the Defendant filed a list of total tax invoices by false entering the list of total tax invoices by false means in the said tax office, even though the Defendant did not supply goods or services to “(State)” but did not supply goods or services to “(State)” (State)” but submitted the list of total tax invoices by false entering the list of total tax invoices by customer in the said tax office.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement of the police statement related to G;

1. A value-added tax return (No. 2, 2015), a sum table of gold invoices by customer (No. 2, 2015), an electronic tax invoice (new mercs), and