A defendant shall be punished by imprisonment with prison labor for up to six months.

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

Punishment of the crime

The defendant is a person who operates the "C" in the Chungcheongbuk-gun B.

No person shall submit a false list of total tax invoices by seller or seller under the Value-Added Tax-Added Tax-Related Act, instead of supplying or receiving goods or services.

Nevertheless, on July 23, 2010, the Defendant reported the first value added tax on C at the Dong-owned Tax Office with the 5 and 6th floor of the building in which Cheongju-si, North Korea, the reasonable Cheongju-si, on July 23, 2010, in which the Defendant entered the list of the total tax invoices for D, E, F, and G, while preparing the list of the total tax invoices for D, 1,597,452,450 won in total, and E, 105,23,23,50 won in total, 105,2,63,287,20 won in total, and the supply value, 1,47,725,00 won in the tax invoice to G, and then submits the list of the total tax invoices to the Government of the Administration of the Local Tax.

Summary of Evidence

1. Each protocol of examination of suspect of the police against the accused (13-35 pages of evidence);

1. A written accusation;

1. A copy of the report on completion of the investigation of value-added taxes (not more than two-thirds of evidence records, 209 pages);

1. Details of issuance of a false statement of tax payment (the third page of the evidence record);

1. A report on the completion of an additional value-added tax investigation (not more than 8 pages of evidence records);

1. Application of Acts and subordinate statutes to copies of value-added tax returns;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) 3 of the Punishment of Tax Evaders Act (elective selection of imprisonment);

1. It is so decided as per Disposition on the grounds that the reason for sentencing under Article 62(1) of the Criminal Act of the suspended sentence [the scope of the recommended punishment] is not less than the basic area (6 months to one year), (6 months to one year), and there is no special sentencing person.