1. The defendant shall be punished by imprisonment for eight months;

2. Provided, That the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive;

3.

Punishment of the crime

The Defendant is a person who operates a melting and controling business with a trade name called “D” at the second place of business of Sungwon-si Co., Ltd. in Sungwon-si B.

A list of total tax invoices by seller and seller shall not be submitted to the Government without being supplied with or being supplied with goods or services by false entry.

On July 25, 2012, the Defendant filed a final return on the value-added tax base for the first year of 2012 in Changwon-si, Changwon-si, with the statement on the supply of goods and services to E (business registration number F) and G (business registration number H) on a total of 908,121,700 won, as if he/she supplied goods and services, were entered in the list of the total tax invoices by seller and submitted it to E (business registration number F) in January 2012.

From that time until January 25, 2013, the Defendant submitted to the Government a total of four occasions, not being supplied or supplied with goods or services on a total of four occasions, as shown in the attached crime list, with a false list of total tax invoices by seller and by seller.

Summary of Evidence

1. Defendant's legal statement;

1. Statement of the police officer to I;

1. Each letter of confirmation by J and K;

1. A written accusation;

1. Application of Acts and subordinate statutes on the list of tax invoices;

1. Relevant Article 10 (3) 3 of the Punishment of Tax Evaders Act and the choice of punishment for each crime;

2. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

3. Article 62 (1) of the Criminal Act ( Taking into account factors of sentencing favorable to the accused among the reasons for sentencing following the suspended sentence).

4. The sentence identical to the order shall be determined in consideration of various sentencing factors indicated in the instant case, such as the criminal records of the defendant on the reason of sentencing under Article 62-2 of the Social Service Order Criminal Act, the background of the instant crime, the degree of false transaction values entered in the list of tax invoices by seller and seller, the defendant reflects wrongness, and the defendant’

It is so decided as per Disposition for the above reasons.