A defendant shall be punished by imprisonment for not more than ten months.

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

Punishment of the crime

No person shall submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act, without being supplied with goods or services, by entering it falsely.

Nevertheless, on July 25, 2014, at the Seocho Tax Office located in Gangnam-gu, Seoul, Seoul, 824, the Defendant filed a report on the confirmation of value-added tax for the first time in 2014 with respect to the accounting firm B working for the Defendant, and in fact, even though the accounting firm B did not receive goods or services from the lawsuit of a certified broker C, as if the accounting firm B was supplied with goods or services equivalent to KRW 280,000,000 from the lawsuit of a certified broker, the Defendant entered a false list of total tax invoices by seller and submitted a false list of total tax invoices by seller to employees of the said tax office four times in total from that time to July 27, 2015, as shown in the list of crimes in the attached Table, and submitted the name of the said tax office to employees of the said tax office.

Summary of Evidence

1. Statement by the defendant in court;

1. An accusation and a report on the results of investigation;

1. Written statements of D;

1. Application of Acts and subordinate statutes on the return of value added taxes, the list of total tax invoices by seller, the return of value added taxes, and the list of total taxes;

1. Relevant Article 10 of the Punishment of Tax Evaders Act and Article 10 (3) 3 of the Punishment of Tax Evaders Act and the choice of imprisonment with prison labor for each crime;

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

1. Article 62 (1) of the Criminal Act on the suspended execution;

1. The defendant with the reason for sentencing under Article 62-2 of the Social Service Order Criminal Act is the first offender who has led to the crime of this case, and has no record of the crime.

The penalty tax imposed on the corporation seems to have been paid in full.

However, the amount and frequency of false reports are reasonable, and the circumstances are not good.

Additional tax imposed on the defendant has not yet been paid.

In full view of these circumstances, punishment as ordered is imposed.