A defendant shall be punished by imprisonment for six months.

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

Punishment of the crime

The defendant is a person who operates C for the purpose of wholesale and retail business.

No person shall prepare a false list of total tax invoices by seller under the Value-Added Tax Act without supplying or being supplied with any goods or service, and submit it to the Government.

1. Around January 25, 2014, the Defendant reported a value-added tax return for the second period of 2013 on the Market Income Tax, which was located in the Si Interest Co., Ltd., and, in fact, C prepared and submitted a false list of the total tax invoice by customer as if he was supplied, even though C had not received any goods or services equivalent to KRW 13,507,450, total value of supply from D.

2. Around January 25, 2014, the Defendant reported the value-added tax for the second period of 2012 in the 33,770,450 won in total of the supply value in E, and the Defendant falsely prepared and submitted a copy of the total supply value to C in the 331,132,90 won in total of the supply value in the 332,90 won in the 337,097,200 won in the 337,097,200 won in total of the supply value in the 331,132,90 won in the triethyl industry (ju).

Summary of Evidence

1. Partial statement of the defendant;

1. Examination protocol of the accused by prosecution;

1. Application of Acts and subordinate statutes to each accusation, list of crimes, electronic tax invoices, list of tax invoices by seller, list of total tax invoices by seller, list of total tax invoices by customer, and list of the list of total electronic tax invoices by customer;

1. Article 10 (3) 3 of the Punishment of Tax Evaders Act and the selection of imprisonment with prison labor concerning the crime;

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

1. Article 62(1) of the Criminal Act (The favorable circumstances examined in the following sentencing grounds):

1. The reason for sentencing under Article 62-2 of the Social Service Order Criminal Act [the scope of recommending punishment] is determined as having no basic area (6 months to 1 year) of the basic area (6 months to 1 year).