A defendant shall be punished by imprisonment for two years.

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

Punishment of the crime

On September 2013, the Defendant: (a) obtained profits such as extension of the repayment term of principal related to the existing loan from a company bank by unfilled the sales revenue from the company bank; and (b) filed a value-added tax return for the purpose of receiving profits such as extension of the repayment term of KRW 80 million borrowed from F; and (c) intended to submit a list of the total tax invoices by customer and by seller, which are falsely entered in the emulation book, to submit the list of the total tax invoices by customer and by seller.

1. No person who submits a list of total tax invoices by customer shall supply goods or services, and shall submit to the Government a false list of total tax invoices by customer under the Value-Added Tax Act;

Nevertheless, on January 25, 2011, the Defendant filed a value-added tax return for the second period of 2010, from the Seosung (N), Seosung-si YYY 27, 2011, stating that “D” provided goods or services to “G” in total amount of KRW 300,000,000,000 from January 25, 201 to January 25, 201, and submitted a list of total sales tax invoices for the second period of 20,000,000 won (the taxable period: 2,2010, 2011, 201, 201, 201, and 201, 201, 203, and 213:0,000,000 won in total, to seven enterprises, including “G”, including those indicated in attached Table 1, 2011.

2. On January 25, 201, the Defendant submitted a list of total tax invoices by seller by false entry and seller: (a) filed a value-added tax return for the 2010 period from the luxian tax office located in 27 U.S. C. C., C, E, E, E, E, E, E, E, E, E, E, E, E, E, E, E, E, E, E, E, E, E, E, E, E, and E.