On May 3, 2013, the Defendant was sentenced to imprisonment with labor for one year and six months and a fine of two billion won due to a violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Issuance, etc. of False Tax Invoice) and the said judgment became final and conclusive on July 15, 2013.

From October 2010 to February 201, the Defendant operated the wholesale and retail company (business registration number: E) with the trade name “D” located in Gwangju City, Gwangju.

No list of total tax invoices by purchase seller under the Value-Added Tax Act shall be submitted to the Government without supplying or being supplied with goods or services, by false entry therein.

Nevertheless, around July 25, 2011, the Defendant filed a quarterly report on the confirmation of value-added tax in Echeon-si 486, Leecheon-si, 486. The Defendant entered a false list of total tax invoices by seller as if he/she supplied goods or services equivalent to the total value of 985,294,000 won in F (G) without supplying goods or services, and submitted a false list of total tax invoices by seller to six companies as shown in the attached list of crimes.

Summary of Evidence

1. Defendant's legal statement;

1. The police statement of H;

1. An accusation, a report on completion of investigation related to each trade order, a report on completion of investigation into the offense, and a supplementary report;

1. Previous convictions in the judgment: A copy of investigation report (in the form of a copy of the judgment, etc.), one copy of the judgment of the court of first instance (2012 Gohap 118), and one copy of the statutes of one case inquiry council;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) 3 of the Punishment of Tax Evaders Act which choose the penalty;

1. The latter part of Article 37 and Article 39 (1) of the Criminal Act dealing with concurrent crimes;

1. The value of supply of a list of the tax invoices by customer submitted by the defendant for the reason of sentencing under the former part of Article 37, Article 38(1)2, and Article 50 of the Criminal Act among concurrent offenders: