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 a person who operates the “E” and the “(State)G” located in the “E” and the “E” located in the Youngcheon-si, Youngcheon-si. The Defendant is a person who manufactures and sells agricultural products packaging sites.

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

Nevertheless, the Defendant used the above “E” and “StateG” business entities to receive bids related to the supply of government offices by lowering the tax amount of “H” and expanding the scale of the transaction of “State H” separately operated by the Defendant, thereby unfairly receiving the purchase deduction or attempted to unfold the scale of transaction by receiving false tax invoices without the transaction of goods or services.

1. On January 6, 2012, the Defendant submitted a list of total tax invoices by seller and seller at the second half-yearly seller in 201, the Defendant entered false information as if he/she supplied goods or services equivalent to KRW 54,520,00 in the above “the first half-yearly machinery” as shown in the attached table, and entered false information as if he/she supplied goods or services equivalent to KRW 176,056,00 in KRW 176,00 to “H” and submitted the list of total tax invoices by list of total tax invoices by stating as if he/she had supplied goods or services equivalent to KRW 204,924,644, or services equivalent to KRW 204,644, or services from the above “I” in the list of total tax invoices by customer.

Accordingly, the Defendant submitted to the Government a list of total tax invoices by seller and by seller under the Value-Added Tax Act, which falsely states the total amount of 435,500,644 won of supply value.

2. A list of total tax invoices by false seller and seller during the first period, 2012;