A defendant shall be punished by imprisonment for not less than eight 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 operated C with the purpose of the main household manufacturing business in emulsisisibly B.

A list of total tax invoices by customer shall not be submitted to the Government without supplying the goods or services under the Value-Added Tax Act by making a false entry therein.

Nevertheless, on January 23, 2016, the Defendant filed a final return on the amount of value-added tax for the second half-year period of 2015 to C in the Sungsung Tax Office located in Luxembourg, and the Defendant entered a false entry of the list of the total tax invoices by sales place as if he supplied goods equivalent to the amount of that amount, although there was no fact that he supplied goods to IMD, the Defendant submitted a false entry of the list of the total tax invoices by sales place from July 7, 2015 to October 28, 2015, including the provision of goods or services, as shown in the separate list of crimes, as if he supplied such goods or services without supplying the goods or services, and submitted it to the public official in charge of the said tax office.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Application of Acts and subordinate statutes governing the account transfer;

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act and the choice of imprisonment with prison labor concerning the crime;

1. Article 62 (1) of the Criminal Act;

1. Reasons for sentencing under Article 62-2 of the Social Services Criminal Act [Scope of Recommendation in Sentencing] - Type 1 (less than 3 billion won) basic area (not more than 6-1 year): None of [decision of sentence] - No favorable circumstances: The defendant acknowledges his/her mistake, the defendant has no record of punishment for the same kind of crime; the defendant has no record of punishment for the same kind of crime; the defendant issued a false tax invoice exceeding 60 million won after receiving 26.4 million won in unfavorable circumstances; and the crime is not good.