A defendant shall be punished by imprisonment for not less than eight months.

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

Punishment of the crime

The defendant is a person who operated C established for the purpose of manufacturing clothes.

C It was established on April 1, 2013 as “E” and changed the trade name to “C” on December 13, 2013 after the establishment of “E” in the European City D on April 1, 2013, and was ex officio closed on October 17, 2014.

1. Crimes related to the reporting of value-added taxes on January 2013;

A. On July 25, 2013, the Defendant reported on the determination of value added at the above company’s office on July 25, 2013, and submitted a list of total tax invoices by false selling place as if C provided goods or services equivalent to KRW 110,312,50 in total supply value, even though C did not have supplied goods or services, such as 1,312,50 in the annual list of crimes Nos. 1, 2013.

B. The Defendant reported the value added tax at the time, at the time, at the place, as described in the above A. A. at the same time, and at the same time, and submitted a list of total tax invoices by seller at the Namyang-gu tax office, as if he received goods or services equivalent to the total value of supply, notwithstanding the fact that C received goods or services as at the 3th anniversary of the fact that C received goods or services as at the 115,070,000 per annum of the annexed crime list 1.

2. Crimes related to the reporting of value-added taxes on February 2013;

A. On January 27, 2014, the Defendant reported the determination of value added at the above company’s office on February 2013, 2013, and submitted a list of total tax invoices by the selling entity as if C provided goods or services equivalent to KRW 224,504,250 in total supply value, even though C did not have supplied goods or services, as shown in No. 4 a year from No. 1 to No. 8 in the list of crimes in the attached Table 1.

B. The Defendant reported value added at the time, at the time, at the place, as described in the foregoing A. A. at the same time, and at the same time, and at the same time as described in the foregoing A. A., and even though C did not have received goods or services, as at 9,100,000 won per annum in attached Table 1, the total value of supply is equivalent to 180,070,000 won.