A defendant shall be punished by imprisonment for six months.

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

Punishment of the crime

The Defendant is a person who operates a wholesale and retail company in the name of “C” in the racing-si.

On January 24, 2010, the Defendant reported the value-added tax on February 2, 2009 at the race tax office located in Sung-dong, Sung-dong, Sung-dong, 180-4, the Defendant submitted to the Government a false list of the total tax invoices by seller as if he was supplied with scrap metal equivalent to the above supply value, even though he did not have received any scrap metal equivalent to KRW 49,9875,000 from D (representative E).

Summary of Evidence

1. Defendant's legal statement;

1. Report on the closure of the investigation of tax offenses;

1. Final return of value-added tax;

1. A list of total tax invoices by seller;

1. Application of the statutes governing copies of tax invoices;

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012);

1. Suspension of execution under Article 62 (1) of the Criminal Act (see, e.g., Article 62 (1) of the Criminal Act; Article 62 (1) of the same Act (see, e.g., the facts leading to the instant crime at the request of the actual