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

The defendant is the representative director of C Co., Ltd. (hereinafter referred to as “C”) for the purpose of marine transportation brokerage, etc.

No person shall issue or receive tax invoices under tax-related Acts without supplying or receiving goods or services.

around September 16, 2012, the Defendant appears to have written the C Office in Guro-gu Seoul Metropolitan Government, and the facts for profit-making purpose C appears to have written the “G” written indictment in E, a corporation, as the clerical error in E.

(E) Despite the absence of the fact that ship transport services were supplied to E (hereinafter “E”), the Plaintiff received a tax invoice equivalent to KRW 1,001,550,000 from E, and was issued a false tax invoice equivalent to KRW 26,614,280,000 in total from the above day to December 31, 2012, as shown in the list of crimes in the attached Table, including the receipt of one copy of the tax invoice equivalent to the supply price of KRW 1,00,00 from E.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the prosecution against the F;

1. Application of Acts and subordinate statutes to the details of issuance of a list of electronic tax invoices for purchase, a list of the list of total tax invoices for individual suppliers, an electronic tax invoice, each accusation, a completion report by the recipient of the tax invoice, and an electronic tax invoice;

1. Relevant Article of the Act on the Aggravated Punishment, etc. of Specific Crimes, Article 8-2 (1) 1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes, Article 10 (3) 1 of the Punishment of Tax Evaders Act (in combination, the necessary concurrent imposition of imprisonment and fines);

1. Article 53 and Article 55 (1) 3 and 6 of the Criminal Act to mitigate small amount;

1. Article 62 (1) and (2) of the Criminal Act concerning the suspension of execution of imprisonment (with prison labor);

1. Article 59(1), Article 59(2) of the Criminal Act (limited to a fine: 2,70,000,000 won sentenced to a fine: 661,428,000 won sentenced to a fine: Total amount to be supplied (26,614,280,00 won x 10% of added value x 2 x 1/2 of the amount to be supplied x 6,653,570,00 won x 26,614,280,000 won subject to a fine)-6,653,570,000 won subject to a fine (i.e., total amount to be supplied 26,614,280,000 won x 10% of added value x 5 x 1/2 of the amount to be reduced) of the Defendant’s falsity