A defendant shall be punished by imprisonment for not more than ten months.

except that 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

From June 1993, the Defendant is a person who operated D from around 1993, scoo-traps and non-ferrous metal wholesale and retail companies.

1. No act of issuing or being issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services by false list of total tax invoices by customer or purchaser, or submitting to the Government a list of total tax invoices by customer or purchaser by false entry;

A. (1) On January 201, 201, the Defendant’s preliminary return of the value-added tax on April 25, 201 in the Silsi-dong, Silsi-si, and on January 201, 201, on the preliminary return of the value-added tax, the Defendant from January 1, 2011.

3. From 31. up to 31. E’s supply value of KRW 110,70,00 (tax invoice 1), and F’s total supply value of KRW 139,913,60 (tax invoice 2) plus total supply value of KRW 139,613,600 (tax invoice 3), even though there was no supply of goods or services equivalent to the total supply value of KRW 250,613,60 (in total of tax invoices 3), as seen above, the total supply value of the goods or services equivalent to the total of KRW 250,613,600 (tax invoice 3), were falsely entered and submitted to the public official in charge of the above tax office.

(2) When the Defendant filed a final return of value-added tax on July 25, 201 with the Si Interest Bureau on July 25, 201, and the Defendant filed the final return of value-added tax on January 201, the facts are from April 1, 201.

6. During the period of 30.30, there was no supply of goods or services equivalent to KRW 251,747,800 ( Chapter 3 of the tax invoice) in total from F. However, as if the goods or services equivalent to the total amount of KRW 251,747,80 ( Chapter 3 of the tax invoice) were actually supplied, the list of the total tax invoice by customer was falsely entered and submitted to the public official in charge of the above tax office.

B. On January 27, 2012, the Defendant related to the total tax invoice by customer on the second half of the year, filed a final tax return on January 27, 201, and on February 2, 2011.