A defendant shall be punished by imprisonment for six months or more.

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

Punishment of the crime

Defendant

A From November 12, 2012 to February 6, 2014, from Dongdaemun-gu Seoul Metropolitan Government C, operated the clothing manufacturing company under the name of “D” as “D” company.

1. On January 25, 2013, the Defendant filed a final return on the value-added tax for the second period of February 2012 with the above company at the Dongdaemun-gu Seoul Dongdaemun Tax Office, Dongdaemun-gu Seoul on January 25, 2013, the Defendant did not supply goods equivalent to KRW 62,00,000 to F, and the said company did not have received goods equivalent to KRW 61,137,600 from G, despite the fact that the said company received goods equivalent to KRW 61,60 from G, the Defendant provided a false list of the purchase price accounts by stating the false list of the purchase price accounts at the said tax office.

2. Around July 25, 2013, the Defendant filed a final return on the value-added tax for the first period of January 2013 with the foregoing company at the foregoing Dongdaemun-gu tax office, and the Defendant submitted to the said tax office a false list of the accounts for each purchase price of KRW 161,50,000, even though the said company did not supply goods equivalent to the amount of KRW 161,50,000 to F, as if the said company supplied goods equivalent to the amount of KRW 79,50,000, and KRW 80,000 from H, even though the said company had not received goods equivalent to the said amount of KRW 79,50,000 from H, notwithstanding the fact that the said company had not received goods equivalent to the said amount of KRW 80,00,00,000 from H.

3. On January 25, 2014, the Defendant filed a final return on the value-added tax for the second period of February 2013 with the foregoing company at the foregoing Dongdaemun-gu tax office on the same day on January 25, 2014, as if the said company supplied goods equivalent to the same amount of KRW 62,200,00 in spite of the existence of the fact that the said company supplied goods to F, the said company provided goods equivalent to the same amount of KRW 61,012,00 in spite of the fact that the said company had not received goods from J, it had received goods equivalent to KRW 61,00 in the amount of KRW 61,00,000 from J, and submitted to the said tax office a false list of the account sheets for the purchase price by stating

Summary of Evidence

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