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

【Criminal Force】 On December 20, 2013, the Defendant appealed at the Ulsan District Court sentenced 10 months to imprisonment with prison labor for fabrication of official documents and 2 years of suspended execution, and is still pending in the appellate trial.

【Criminal Facts】 The Defendant is a person running “C” in Ulsan-gu B.

No person shall supply goods or services, and submit to the Government a list of total tax invoices by seller and by seller with false entries.

Around April 11, 2013, the Defendant reported the value-added tax of 2012 at the above “C” office in 2012, the Defendant: (a) even though there was no fact that goods or services were supplied to D during the two-year period of 2012, the Defendant, as if he supplied goods or services, entered the total tax invoices for each seller in a false manner; (b) as if he supplied goods or services equivalent to the total value of 310,461,000 won in the supply value, and submitted a false list of tax invoices for each seller, as shown in the attached list of crimes in the attached Table, even though he did not supply goods or services worth 965,068,00 won in total, as if there was a false fact.

Summary of Evidence

1. Defendant's legal statement;

1. Statement to E by the police;

1. A written statement;

1. A written accusation and a report on the closure of investigation;

1. Application of statutes to each return of value-added tax, a copy of a tax invoice, a written accusation, a field confirmation report, a new agency for business registration, or a summary of an additional tax return;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) 3 of the Punishment of Tax Evaders Act (Submission of false entry of the list of the total tax invoices for purchase and sale, and choice of imprisonment);

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

1. Reasons for sentencing under Article 62(1) of the Criminal Act of the suspended sentence [the scope of recommending punishment] The basic area (six to one year) of the category 1 (the amount less than three billion won) including the receipt of a false tax invoice (the decision of sentence] shall be KRW 965 million.