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 becomes final and conclusive.

(e).

Punishment of the crime

On October 30, 2014, the Defendant established E by lending the name of D from Pyeongtaek-si C around October 30, 2014, and actually operated the E.

1. Points of submitting a list of total tax invoices by false customers;

(a) No one shall submit to the Government a list of total tax invoices by customer on February 2, 2014, entering a false list of total tax invoices by customer under the added-value-Added Tax Act, without supplying goods or services;

On January 26, 2015, the Defendant submitted a list of total tax invoices by place of sale, stating the total amount of KRW 1,500,000 in supply price, even though he/she did not supply goods or services to F, and submitted a list of total amount of KRW 311,830,000 in supply price as in the attached list of crimes (1-1) as in the attached list of crimes (1-1), to Pyeongtaek-si, the Defendant submitted a list of total tax invoices by place of sale, stating the total amount of KRW 31,830,00 in the supply price as in the attached list of crimes.

B. Around July 27, 2015, the Defendant submitted a list of total tax invoices by the former seller, stating the list of total tax invoices by the former seller on the July 27, 2015, from the foregoing Pyeongtaek Tax Office to the list of total tax invoices by the former seller on January 1, 2015, and the facts were submitted to G, even though there was no fact that goods or services were supplied to G, a list of total tax invoices by the seller, stating the supply price of KRW 40,000,000, was submitted to Pyeongtaek Tax Office.

2. No person who has occupied the registration of an entrepreneur under another person's name shall register an entrepreneur with another person's name for the purpose of evading taxes, or run a business using another person's name;

Nevertheless, around October 30, 2014, the Defendant registered a business entity with D’s name for the purpose of tax avoidance at the above Pyeongtaek Tax Office, and run the business by preparing and submitting a list of accounts of different sources of sales, such as the aforementioned business registration, using the aforementioned business entity’s registration.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the examination of suspects of D;

1. A written accusation (including attached documents);

1.Each.