Of the facts charged in the instant case, each tax invoice listed in the separate sheet of crimes (1).

1. The Defendant and C were actually the president of the “(main) D branch” established for the purpose of oil wholesale retail, etc., and C received monthly wages from the Defendant as the employees of the above company at the same time as the president of the above company’s name.

2. On July 30, 2007, the Defendant and C evaded value-added tax invoices: (a) the fact was that the said branch supplied goods to E; (b) the state F, as if the said branch supplied goods to E, issued a false tax invoice stating “(i) July 30, 2007; (c) the supplier(s)F; (iv) the supplier(s) E; (iv) the supply value “928,072,72,728 won”; and (v) from that time until December 31, 2007, issued tax invoices of 12 tax invoices of 754,854,472 won in total from that time until December 31, 2007, including the issuance of tax invoices of 12 tax invoices of KRW 9,578,96,366,366.

Accordingly, the Defendant, in collusion with C, evaded the value-added tax of KRW 754,854,472 by fraud or other improper means.

3. On December 31, 2006, the Defendant and C were issued a tax invoice under the Value-Added Tax Act, stating the date of issuance “(12,82,45,832,” “12,85,832,” “12,885,832,” “76,” and “76,” from that time until June 30, 207, although the Defendant and C received false purchase tax invoices and received goods or services from the State at a non-place (State) on no later than December 31, 2006, although they were not supplied with goods or services.”

Accordingly, in collusion with C, the Defendant received false tax invoices, and the Defendant evaded KRW 113,724,220 for the year 2006, KRW 122,775,807 for the year 2007, KRW 16,24,223 for the year 206, and KRW 123,083,879 for the year 2007.

Summary of Evidence

1. C's statement in the fourth trial record;

1. 4 times;