A defendant shall be punished by imprisonment for six months.

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

Punishment of the crime

On May 24, 2013, the Defendant was sentenced to a suspended sentence of 4 years and a fine of 3.5 billion won in imprisonment with prison labor for the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) in Daegu District Court and racing support, and the said judgment was finalized on July 8, 2013.

The Defendant was a person who runs a wholesale and retail business with the trade name of "D" in Gyeongbuk-si, Gyeonggi-si.

1. On July 27, 2009, the Defendant filed a final return on value-added tax for the first period of January 1, 2009 (from January 1, 2009 to June 30, 2009) in the Sung-dong, Sung-dong, Sung-dong, Sung-dong, Sung-dong, and then filed a return on the final return of value-added tax from E, although he did not have purchased scrap metal from E, the Defendant filed the return by stating the false purchase of goods equivalent to the total value of KRW 200,705,690 in total of the supply value as if he purchased goods, and then filed the report by submitting the list of total tax invoices to the Defendant on the same day after the lapse of the due date, and evades value-added tax deduction of KRW 20,070

2. On January 25, 2010, the Defendant filed a final return on the value-added tax for the second period of February 2009 (from July 1, 2009 to December 31, 2009) in the Sung-dong, Sung-dong, Sung-dong, Sung-dong, and evaded value-added tax by fraud or other unlawful means after deducting KRW 28,681,871, value-added tax on D operated by the Defendant after filing a return on the total supply price by stating the fact that he purchased goods equivalent to KRW 286,818,717 from E.

Summary of Evidence

1. Defendant's legal statement;

1. Prosecutions and police suspect interrogation records of the accused;

1. An accusation, a list of crimes, and the investigation of tax offenses (additional Part) report, and a report, “09.1 and 2 finalized value added tax returns, computerized outputs, computerized outputs of the input electronic tax invoice, copies of the purchase electronic tax invoice output, copies of the D A doorbook, and EF.