A defendant shall be punished by imprisonment for six months.

except that 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 a representative of a corporation B established for the purpose of service business.

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

Nevertheless, on January 25, 2012, the Defendant submitted a false list of total tax invoices in the amount of KRW 580,738,200 in total, as shown in the annexed list of crimes, as if he purchased the goods from the customer C, even though he did not purchase the goods equivalent to KRW 74,159,00 in the amount of KRW 74,159,00 from the Daejeon Tax Office located in the Daejeon Tax Office, which was located in the middle of the World War, in the second half of 2011.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Application of the total tax invoice by customer, and copies of application for business registration;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) 2 of the Punishment of Tax Evaders Act which choose the penalty;

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 (the crime of this case not only results in interference with the legitimate exercise of the right to tax collection by the State, but also seriously impairing the tax justice and disturbing the sound order of commercial transactions, and the nature of the crime is not weak; however, it is against the defendant, and there is no criminal record exceeding the fine, etc.);