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

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

Punishment of the crime

The defendant is the representative of the D company of the construction mid-term rental company in Daegu-gu C.

No sales and purchase tax invoice by false entry shall be submitted to the Government without supplying goods or services under the provisions of the Value-Added Tax Act.

Nevertheless, on January 25, 2011, the Defendant reported the value-added tax for D Company for the second period of February 2010 at the Seogu Daegu Tax Office located in the second half-dong, Seogu, Daegu-gu, Daegu-gu, and submitted the documents to the public official in charge of the said tax office by falsely entering the list of the total tax invoice as if he supplied goods equivalent to the amount of the total tax invoice, even though he did not have any supply of goods equivalent to KRW 40,00,000 to the (ju), which is equivalent to KRW 40,000,000 to the (ju) Seo-gu C&C.

From around that time to July 25, 2012, the Defendant submitted a false list of total tax invoices by customer as if the Defendant supplied goods equivalent to KRW 1,709,509,000, as stated in the attached list of crimes, at the above place, as shown in the attached list of crimes.

Summary of Evidence

1. Partial statement of the defendant;

1. Each legal statement of E and F;

1. A written accusation;

1. Investigation report relating to transaction order;

1. Total tax invoice by buyer;

1. Application of Acts and subordinate statutes on account transactions;

1. Relevant Article of the Punishment of Tax Evaders Act and Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the facts constituting the crime;

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

1. Article 62 (1) of the Criminal Act suspended execution (Article 62 (1) of the Criminal Act (Article 62 (1) that there is no other criminal records, other than the fine imposed on the defendant for a violation of the Road Act; Article 985 million won out of the amount of taxes to be refunded to the defendant was appropriated as national taxes; Article 237 million won was separately paid by the defendant; and Article 62 (1) of

1. Article 62-2 (1) of the Criminal Act, Article 59 of the Act on Probation, etc. of Social Service Orders;