A defendant shall be punished by imprisonment for six months.

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

Punishment of the crime

The defendant is a substantial operator of agricultural partnership C (closed on June 30, 2016) located in Gangdong-gu Seoul Metropolitan Government for the purpose of creating, managing, etc. an arboretum.

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

1. On August 12, 2013, the Defendant submitted to the Government a list of invoices by individual purchaser on three occasions in total as shown in attached Table 1,451,595,000 won, including “3: purchase amount: 3: purchase amount: 176,00,00 won in total,” even though the Defendant had not received goods or services from the said C at the Gangseo-dong Tax Office located in Seoul, Gangdong-gu, Seoul, 1139, as to August 12, 2013, stating falsely as KRW 876,00,000 in total, including “the purchase amount: 17,000,000 won: from that time until February 18, 2014.

2. On August 16, 2013, the Defendant submitted to the Government a list of invoices by sales place, in total two times from that time until February 18, 2014, the sum total of the sales amount of KRW 821,00,00, including the amount of KRW 249,500,000, which was falsely stated in the following, without the fact that the said C supplied goods or services to the C to the P P P P P P P P P P P P P P P PP, even though it had not provided the goods or services.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by each prosecutor with respect to D, E, and F;

1. Guidebook;

1. A report on completion of investigation into tax offenses;

1. Application of Acts and subordinate statutes on the list of invoices by seller and the list of invoices by customer;

1. Relevant Articles of the Act concerning the facts constituting the crime;