A defendant shall be punished by imprisonment for six months.

except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

On May 8, 2013, the Defendant was sentenced to imprisonment with prison labor and six months at the Seoul Central District Court for fraud, and the said judgment became final and conclusive on November 28, 2013.

The defendant has been working as the representative director of D Co., Ltd. established for the purpose of wholesale and retail business of clothing 229 located in the second floor of the second floor in Seoul Jung-gu Seoul Metropolitan City.

No person shall submit to the Government the sales and purchase tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services, stating them falsely.

1. Submission of a false list of total tax invoices at the time of final return of value-added tax for February 2009;

A. On January 25, 2010, the Defendant submitted a list of total tax invoices by customer with false entries to eight companies, such as entry as shown in the list of crimes (1) that entered the false list of total tax invoices by customer, even though he did not supply goods or services by filing a final return of value-added tax base for 12-3 Seoul, Jung-gu, Seoul, Jung-gu, Seoul, which was 12-3 and did not supply goods or services, even though he did not supply the goods or services, the Defendant submitted a list of total tax invoices by customer with false entries as if he supplied goods worth 597,200,000 won to the “E”.

B. On January 25, 2010, the Defendant submitted a false list of total tax invoices by seller to three companies, such as the list of crimes (2) stating as if he was supplied goods equivalent to KRW 200,780,000,000 from the “Lison List of Stock Companies” even though he did not receive any goods or services by filing the final return of value-added tax at the end of February 2009 in the above Seoul Central Tax Office, and then submitted a false list of total tax invoices by seller to the Seoul Central Tax Office.

2. Submission of a false list of total tax invoices at the time of preliminary return of value-added tax for January 2010;

A. On July 25, 2010, the Defendant submitted a list of total tax invoices by customer, and on July 25, 2010, value-added tax for the first time in Seoul Central Tax Office for the year 2010.