A defendant shall be punished by imprisonment for six months.

However, the execution of the above sentence shall be suspended for a period of two years from the date this judgment became final and conclusive.

Punishment of the crime

The defendant is the representative of E located in Kimcheon-si D.

1. He/she shall not submit to the Government a false entry of a list of total tax invoices by customer and a false entry of a list of total tax invoices by customer under the Value-Added Tax Act;

Nevertheless, on January 25, 201, the Defendant filed a report on the value-added tax at the 895 Daegu-gu Tax Office (FF on July 1, 2010- December 31, 2010) at the 2010 Daegu-gu Tax Office (FF on July 5, 2010) with compensation for state bonds, and submitted to the public official in charge of the supply of goods equivalent to KRW 1,230,000 in the amount of KRW 205,568,080 during the said taxable period, including the supply of goods equivalent to KRW 205,568,00 in the amount of KRW 20 during the said taxable period.

In addition, until January 25, 2015, the Defendant submitted a list of total tax invoices by customer with false entries to the public official in charge by omitting the total supply amount of KRW 2,295,852,682 on nine occasions, such as attached Table 1 in the list of crimes.

2. He/she shall not submit to the Government a false entry of a list of total tax invoices by customer, a false entry of a list of total tax invoices by customer under the Value-Added Tax Act;

Nevertheless, on January 25, 201, the Defendant filed a report on value added tax at the Daegu Tax Office on February 2010 (i.e., July 1, 2010-1 to December 31, 2010) and submitted to the public official in charge of the purchase account statement on July 12, 2010, the Defendant received goods equivalent to KRW 10,000,000 from H (H) operated by the Customer G, which was supplied with goods equivalent to KRW 172,639,316 during the said taxable period, despite having received goods equivalent to KRW 172,639,316, by omitting the details of the purchase.

In addition, the Defendant omitted the total amount of KRW 1,239,032,549 from the time to January 25, 2015, as shown in the attached Table 1, such as the one list of crimes.