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

On February 19, 2014, the defendant who operated C in Seoul Special Metropolitan City, Nowon-gu, was sentenced to 8 months of imprisonment for fraud and 2 years of suspended execution on February 27, 2014.

1. Submission of a list of total tax invoices by seller and by seller, February 201;

A. On January 27, 2012, the Defendant reported the value-added tax for C on 2011 on January 27, 2012, and entered the fact falsely as if the Defendant received goods or services from D, even though the Defendant did not receive goods or services from D, as shown in attached Table 1, the supply value of KRW 52,172,726, as in attached Table 1.

B. On January 27, 2012, the Defendant reported the value-added tax for C on 2011 on January 27, 2012, and entered the fact falsely as shown in the attached list 3 through 12, including the false statement as to the supply price of goods of KRW 20,065,816 in total, although there was no fact that goods or services were supplied to the main points.

The Defendant submitted to the Government a list of total tax invoices by seller and by seller entered as above.

2. On January 27, 2011, the Defendant submitted a list of total tax invoices by seller on the second half-yearly income tax returns to C on January 27, 2012, and submitted to the Government a list of total tax invoices by seller, stating the false supply price of KRW 57,390,000 as stated in attached Table 2, even though there was no fact that the Defendant was supplied with goods or services from D.

3. Submission of a list of total tax invoices by seller and seller, January 2012;

A. On July 25, 2012, the Defendant reported the value-added tax for C on July 25, 2012, and entered the fact falsely as shown in attached Tables 13 and 14, including the false statement as to the supply price of goods of KRW 135,487,700 in total, although there was no fact that the Defendant received goods or services from D.

B. On July 25, 2012, the Defendant reported value-added tax to C on July 25, 2012.