A defendant shall be punished by imprisonment for six months.

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

Punishment of the crime

The Defendant is the representative director of the Seoul Yeongdeungpo-gu Seoul Metropolitan Government “C Co., Ltd.” who carries on construction business, such as air-conditioning installation works, pipes installation works, etc.

1. On October 25, 2009, the Defendant submitted a false list of total tax invoices by stating as if he supplied goods or services equivalent to KRW 137,60,000 in total supply value to “C stock company” in the Dongjak-gu Seoul Metropolitan Government New-ro 476, and submitted a list of total tax invoices by stating as if he supplied goods or services equivalent to KRW 137,60,000, total supply value to “C stock company” in the “Sc stock company construction.” On January 25, 2010, the Defendant submitted a list of total tax invoices by stating as if he supplied goods or services equivalent to KRW 100,00,000, total supply value to “C stock company” in the “SG construction.”

However, in fact, there was no supply of goods or services equivalent to the sum of KRW 237,600,000 in the “C Company” in the “B Company Construction” as above.

Accordingly, the defendant submitted a false list of total tax invoices under the Value-Added Tax Act twice to the government.

2. Submission of false total tax invoice by buyer;

A. A. On October 25, 2009, the Defendant reported the value-added tax for the second period of 2009 of the above “C Co., Ltd.” in the Dongjak Tax Office, and the facts were stated in the “C Co., Ltd.” in the “C Co., Ltd.” that the goods or services equivalent to KRW 100,000,000, out of the total supply value of KRW 221,742,700, out of the total supply value, were not supplied to the “Korea Co., Ltd.”, the Defendant submitted to the “C Co., Ltd.” as if he supplied goods or services equivalent to KRW 221,742,700, total supply value to the “Korea Co., Ltd.”).

B. On January 25, 2010, the Defendant is “C Co., Ltd.” from the working tax secretary around January 25, 2010.