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

However, the execution of the above sentence 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 operates a plastic waste materials recycling company with the trade name of "P" from 3 Odong in both weeks.

From January 25, 2013 to February 1, 2014, the Defendant submitted to the Government a list of total tax invoices by seller and by seller, stating as if the Defendant received or supplied goods or services equivalent to KRW 2,299,910,000 in total supply value as follows.

1. Submission of a list of total tax invoices by customer;

A. On January 25, 2013, the Defendant filed a report on value-added tax for the second and second taxable periods of value-added tax with the Gu Government Tax Office located at the Si of the Gu Government on February 2012, 2013, and subsequently submitted to H (State) a list of accounts for each customer’s tax accounts, stating the false supply price of goods or services equivalent to KRW 100,200,000, as if he/she supplied goods or services to H (State) during the said period.

B. On July 24, 2013, the Defendant filed a report on value-added tax for the taxable period of value-added tax for the first period of value-added tax at the Gu’s government tax office located at the time of the Government around 2013, and submitted to the Government a list of accounts for each of the sales places, stating false amounts of 508,570,000 won in total as if the Defendant supplied goods or services to H (State) during the said period, although there was no fact that he/she supplied goods or services to H (State).

(c)

On February 1, 2014, the Defendant reported the value-added tax return at a governmental tax office located at the time of the Government on February 1, 2014 for the second taxable period of value-added tax, and submitted to H (State) a list of accounts statement of accounts by customer, stating false amounts of 556,290,000 won, as if he/she supplied goods or services to H (State) during the said period, although he/she did not have supplied goods or services to H (State).

2. Making a false statement on the list of total tax invoices by seller;

A. On January 25, 2013, the Defendant reported value-added taxes for the second taxable period of value-added taxes at a governmental tax office located at the time of the Dong Government on January 25, 2012.