A defendant shall be punished by imprisonment for not less than eight 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 the actual operator of Yeongdeungpo-gu Seoul Metropolitan Government B.

1. He shall not make false entries in the list of total tax invoices by customer and submit it to the Government without supplying the goods or services under the Punishment of Tax Evaders Act;

A. Nevertheless, on January 25, 2009, the Defendant reported the value-added tax for the second period of February 2008 at Yeongdeungpo Tax Office located in Yeongdeungpo-gu Seoul Metropolitan City, Yeongdeungpo-gu, and on “B,” the Defendant entered the list of the total tax invoice in the tax office as if he supplied goods or services equivalent to the same amount, although he did not have supplied goods or services equivalent to KRW 96,765,00 to the same title distribution, and submitted the documents to the public official in charge of the said tax office;

B. On July 25, 2009, the Defendant reported value-added tax for the first period of 2009 on “B” at the above tax office, and submitted the document to the public official in charge of the above tax office, by falsely entering the list of the total tax invoice, as if the Defendant supplied goods or services equivalent to the same amount, although he did not have supplied goods or services in the same name.

C. Around October 25, 2009, the Defendant reported the value-added tax for the first period of 2009 on “B” at the above tax office, and submitted the documents to the public official in charge of the above tax office by falsely entering the list of the total tax invoice as if the Defendant supplied goods or services equivalent to the same amount, although the Defendant did not have supplied the goods or services equivalent to KRW 50,020,000 to the registered goods.

2. On August 20, 2012, the Defendant was requested to present an identification card at the office of the Economic1 Team of Yeongdeungpo-gu Police Station in Yeongdeungpo-gu Seoul, Yeongdeungpo-gu, Seoul, and the head of the D police station affiliated with the Economic1 Team of Yeongdeungpo-gu, Police Station investigating the Defendant C’s violation of the Punishment of Tax Evaders Act.