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 of the final judgment.

Punishment of the crime

From December 8, 2009 to January 18, 2013, the Defendant is a person who has operated the Belgium Manufacturing Business Co., Ltd. in Dongdaemun-gu Seoul Metropolitan Government underground and Dongdaemun-gu Seoul Metropolitan Government D.

1. On January 25, 2011, the Defendant submitted a false final tax return for value-added tax base for value-added tax year 2010 by the Dongdaemun-gu Seoul District Tax Office, and the fact is that, notwithstanding the fact that he did not supply goods or services to an enterprise, “F” and “G”, the Defendant submitted a false list of total tax invoices to the said enterprise as if he supplied goods or services in an aggregate amount of KRW 170,945,000 in the supply price to the said enterprise, and submitted a false list of total tax invoices. From that time to July 25, 2012, the Defendant submitted a false list of total tax invoices four times, as shown in attached Table 1, as if he supplied goods equivalent to KRW 1,100,239,654 in the total value of supply to 18 enterprises from that time until July 25, 2012.

2. On January 25, 2011, the Defendant submits a final tax return for value-added tax base for value-added tax 2010 in the Dongdaemun-gu Seoul District Tax Office, and the Defendant, although there was no fact that he received goods or services from the company “H” and “I”, the Defendant entered the total tax invoice by customer and submitted it in the Seodaemun-gu Tax Office as if he received goods equivalent to KRW 129,506,00 in total of the supply values from the above company, and from that time until July 25, 2012, submitted a false list of total tax invoices by stating that he received goods equivalent to KRW 1,097,464,60 in total from three companies, such as the attached list 2, from July 25, 2012.

Summary of Evidence

1. Defendant's legal statement;

1. A list of total tax invoices for sale and purchase punishment (from February 2010 to January 2012);

1. Application of Acts and subordinate statutes to the accusation, report on the completion of investigation related to transaction, and the end of the contract;

1. Relevant Articles of the Act and punishment concerning the facts constituting the crime;