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

From January 1, 2011 to March 1, 2013, the Defendant operated the wholesale and retail business of fishery products C (business registration number D) in Jung-gu Incheon Metropolitan City.

1. On February 10, 2012, the Defendant submitted to the Government a list of total tax invoices by seller, which entered false matters as if he was supplied with fishery products of KRW 15,491,00 from January 1, 201 to December 31, 2011, in the Incheon tax office located in 75 in Dong-gu Incheon Metropolitan City, Incheon, by making the report on current status of 2011 with respect to C, while making the report on current status of 2011 with respect to C, and having not received goods or services from distribution in support for the corporation.

2. On February 10, 2013, the Defendant submitted to the Government a list of total tax invoices by seller, which was falsely entered as being supplied with fishery products of KRW 520,664,00 from January 1, 2012 to December 31, 2012, notwithstanding the fact that there was no fact that he was supplied goods or services from the support distribution in the Incheon tax office located in 75 at the eropo-si, Dong-gu, Incheon, Incheon, 2013, while making the report on current status of 2012 of the report on current status of current place of tax revenue for the year 2012.

Summary of Evidence

1. Defendant's legal statement;

1. Copy of each protocol of examination of suspect to prosecution E;

1. Application of the current status report of each place of business, the list of total tax invoices by seller;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 4 of the Punishment of Tax Evaders Act concerning the facts constituting the crime;

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

1. Grounds for sentencing under Article 62 (1) of the Criminal Act;

1. The scope of sentence recommended by the sentencing guidelines [decision of a type] the basic area of sentence [the scope of sentence recommended by the sentencing guidelines] where no general tax invoice is received, etc. (the amount less than three billion won, type 1) (the special person] [the scope of decision and the amount of sentence for recommendation]: Imprisonment with labor for six months or one year;

2. The decision of sentencing is made by the defendant, who has been led to confession and reflect, and has no record of being punished for the same kind of crime, and the sentencing data recorded in the records of this case shall be integrated and determined as ordered.