A defendant shall be punished by imprisonment for one year.

However, the execution of the above punishment shall be suspended for two years from the date of the final judgment.

Punishment of the crime

The defendant is a person who has operated the Do and Retail Co., Ltd. (State)C in Ansan-si.

1. A list of total tax invoices by customer shall not be submitted to the Government without supplying the goods or services under the Value-Added Tax Act by making a false entry therein;

A. Nevertheless, the Defendant, on July 27, 2009, filed a preliminary return of the value-added tax for the first year of 2009 on the (B) C in Ansan Tax Office located at No. 93, Dong-dong, Dong-si, Dong-si, Dong-si, Dong-si, 200, with the public official in charge of the above tax office by falsely entering the documents as if the buyer supplied goods or services equivalent to the amount of 59,878,90 won (tax invoice 2) in D, although there was no fact that the goods or services were supplied to D,

B. On October 26, 2009, the Defendant: (a) filed a preliminary return of value-added tax for the second period of February 2009 with respect to (b) C at the said tax office; (b) filed a false statement in the list of the total tax invoice by buyer as if the Defendant supplied goods or services equivalent to the amount of the total tax invoice to the public official in charge of the said tax office, although the Defendant did not supply goods or services equivalent to KRW 103,94,100 (Tax Invoice Chapter 1); and (c) filed a false statement in the list of the total tax invoice by buyer to the said tax office, as if the Defendant supplied the goods or services equivalent to the amount of

C. Around January 25, 2010, the Defendant filed a final tax return on the amount of value-added tax for the second period of 2009 with respect to (B)C at the said tax office, and the Defendant entered the final tax return on the amount of value-added tax for the second period of 22,458,050 won (tax invoice 3), F, 49,195,000 won (tax invoice 3), and F, 25,641,000 won (tax invoice 1), and 6,678,860 won (tax invoice 1), even though there was no supply of goods or services equivalent to the amount of the total tax invoice, and submitted the documents to the public official in charge of the said tax office as if he supplied goods or services equivalent to the amount of the total tax invoice.

D. The Defendant, around April 26, 2010, on January 201, 201, for the first time of the year of 2010 to (State)C at the said tax office.