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 was a person who operated E in Ma in Ma in terms of harmony.

No one shall issue or receive a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services, or submit to the Government a false statement on the aggregate balance sheet under the Value-Added Tax Act.

1. Around July 25, 2010, the Defendant submitted the list of total tax invoices for the first half of the year 2010, which entered false information as if he had not been supplied with the goods or services equivalent to KRW 899,058,60, which were located in Suwon-si Co., Ltd., even though he had not been supplied with the goods or services equivalent to KRW 899,058,60 from the Jinjin-si.

2. On January 25, 2011, the Defendant submitted the list of total tax invoices by customer at the second half of the year 2010, which entered the false list of total tax invoices as if it had not been supplied with the goods or services equivalent to KRW 490,03,000 from the new Pulung Co., Ltd.

3. Receipt of a false tax invoice, as described in the first half of 2011;

A. On February 28, 2011, the Defendant was issued a tax invoice stating that there was a false fact, even though there was no fact that the Defendant had been supplied goods or services equivalent to KRW 299,680,000 from the New P Co., Ltd.

B. On March 29, 2011, the Defendant was issued a tax invoice stating that there was any false fact, even though there was no fact that the Defendant had been supplied goods or services equivalent to KRW 172,50,000 from the new wind of the Co., Ltd.

C. Around May 19, 201, the Defendant’s facts in E operated by the Defendant located in Ma in Ma from Masung-si are goods worth KRW 203,365,000 from new wind.