A defendant shall be punished by imprisonment for one year.

However, the execution of the above punishment shall be suspended for two years from the date of the final judgment.

Punishment of the crime

From September 6, 2002, the Defendant was operating “D” on the second floor of the Geumcheon-gu Seoul Metropolitan Government B building, from July 6, 2010, the Defendant was operating “D” in the Gyeonggi-si Suwon-si, Gyeonggi-si.

1. On January 25, 2010, the Defendant submitted a false list of total tax invoice by buyer via the “F Office” located in Geumcheon-gu Seoul Metropolitan Government, and submitted to the Government a false list of total supply values of KRW 1.384 million, 2,000,000,000, in total three times from January 25, 201, on the following grounds: (a) the Defendant issued a tax invoice of total tax invoice of KRW 92,50,000 to the State, although not having supplied goods or services to (b) the goods or services to (c) the goods or services to be supplied; and (b) the Defendant issued a false list of total tax invoice of KRW 92,50,00,000,

2. On January 25, 2010, the Defendant submitted a false list of total tax invoices on the F Office, which entered in the false list of total tax invoices, entered the false list of total tax invoices and submitted to the Government from January 25, 201, by entering the false list of total tax invoices of total supply value of KRW 44,6397,00,00 in total three times, as shown in the list of crimes (2), from that time to January 25, 201, without being supplied with the goods or services on the Baury Day (State).

Summary of Evidence

1. Defendant's legal statement;

1. Written accusation of the director of the tax office;

1. Application of Acts and subordinate statutes on the return of value-added tax and the list thereof;

1. Article 10 (1) 2, (2) 2, and (3) 3 of the Punishment of Tax Evaders Act concerning the facts constituting the crime;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Article 62 (1) of the Criminal Act;

1. Social service order under Article 62-2 of the Criminal Act;