On July 6, 2012, the defendant was sentenced to imprisonment with prison labor for six months at the Incheon District Court for fraud, and the above judgment became final and conclusive on the 15th of the same month.

The Defendant is a person who actually operates D (hereinafter referred to as “D”) for the purpose of manufacturing gold and household goods in Seo-gu Incheon Metropolitan City.

1. On October 25, 2010, the Defendant: (a) filed a preliminary return of value-added tax for the second half-year period of 2010 in Seocheon Tax Office located in Seo-gu Incheon, Seo-gu, Incheon; (b) the Defendant, despite the fact that the said company supplied goods or services equivalent to KRW 20,000,000 in total value of supply from E and F, submitted to the Government by falsely stating the following amount as if the buyer supplied goods or services; and (c) from that to January 25, 2011, the Defendant submitted to the Government a preliminary return of value-added tax invoice stating the total supply value of KRW 674,007,490 in two times, such as the list of crimes in attached Table 1.

2. On October 25, 2010, the Defendant: (a) filed a preliminary return of value-added tax for the second period of 2010 from the Seocheon Tax Office, the Defendant submitted to the Government a list of total tax invoices stating the total supply price of KRW 670,426,480, in two occasions as shown in the attached Table 2, as shown in the attached Table 2, to the Government, inasmuch as the Defendant did not receive goods or services equivalent to the supply price of KRW 31,80,00 from the said company G, even though there was no supply of goods or services from the said company; and (b) as if he received goods or services equivalent to the above amount, submitted a false list of total tax invoices to the Government.

Summary of Evidence

1. Defendant's legal statement;

1. A list of total tax invoices by customer (presumed two years in 2010), a list of total tax invoices by customer (presumed two years in 2010), a list of total tax invoices by customer, a list of total tax invoices by customer (presumed two years in 2010), and a list of total tax invoices by seller (presumed two years in 2010).