A defendant shall be punished by imprisonment for six months.

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

Punishment of the crime

The Defendant is a person who operates the “G” in Seo-gu Incheon Metropolitan City F.

On January 25, 2010, the Defendant reported the value-added tax for G in Seocheon Tax Office located in Seocheon-ro 889, Seogu, Seogu, Incheon, in 2009. The Defendant evaded KRW 37,572,034 of the value-added tax for February 2, 2009 by stating that the Defendant purchased waste resources from the government offices, such as the Dongdong Office and Dongin High School, and submitting the report on deduction of waste resources and used goods using the business registration number of the above government offices, which was previously known in advance to receive input tax, as if he purchased waste resources worth KRW 963,791,00 in total from these government offices, by submitting a false statement as to purchase of waste resources from these government offices.

In addition, from January 25, 2014 to January 25, 2014, the Defendant arbitrarily entered the value-added tax return, the report on deduction of input tax for recycled waste resources and used goods in the following manner, and entered the business registration number of the government office in a false manner, and submitted it to the government as if they purchased waste resources of KRW 7,355,676,000 in total from these government offices, thereby evading KRW 39,376,753 in total of value-added tax by fraud or other unlawful act.

Summary of Evidence

1. The defendant's legal statement (the statement on the fifth and sixth trial date);

1. The police statement of H;

1. A copy of the confirmation, a value-added tax return (209), a value-added tax return (209), a value-added tax return (2010), a value-added tax return (201), a general taxable person's value-added tax return (201), a general taxable person's value-added tax return (201), a general taxable person's value-added tax return (2201), a general taxable person's value-added tax return (12), a general taxable person's value-added tax return (2012), a general taxable person's value-added tax return (2013), a general taxable person's value-added tax return (2013), and a general taxable person's value-added

1. Application of statutes on notification of G value-added tax;

1. Relevant Articles of the Act and punishment concerning the facts constituting the crime;