The guilty portion shall be reversed.

Defendant shall be punished by imprisonment with prison labor for a year and six months and by a fine of 2.1 billion won.

Defendant.

A. Defendant (guilty) 1) Part E (A) was actually supplied by G, K, J, and M with some goods or goods from G, K, J, and M, and the actual supply of some goods or goods to the said companies. As such, the amount equivalent to KRW 1,825,425,654, out of the total sum of the total sum of the accounts for separate tax accounts for purchase and sale of E, does not constitute a false entry.

② As above, the act of entering and submitting a list of total tax invoices by purchaser and seller, other than the remaining 2,10,470,000 won (excluding the part in which actual transactions exist, is less than three billion won, and the supply price is less than three billion won, not the comprehensive crime under Article 8-2 (1) 2 of the Act on the Aggravated Punishment, etc. of Specific Crimes, but the concurrent crime of violation of the Punishment of Tax Evaders Act is only established depending on the subject of issuance of false tax invoices, specific form of act, and time.

However, since this part of the facts charged was conducted five years prior to the date of the prosecution of this case, the statute of limitations has to be completed, the judgment of acquittal should be sentenced.

B) Since J partially received goods or goods equivalent to KRW 170,00,000 from E in fact, and actually supplied goods or goods equivalent to KRW 410,000 to E, the J’s portion does not state falsely the amount equivalent to KRW 170,410,000, out of the aggregate invoice of the purchase and sale account of KRW 410,00.

C) L part (1) L was actually supplied by E, P, orO with some goods or merchandise, and was actually supplied toO or G with some goods or merchandise, and thus, the amount equivalent to KRW 472,635,000 out of the list of the total amount of gold invoices by purchaser and seller is not a false entry.

② Of the facts charged, as at the time the return of the value-added tax was filed in January 2008, the Plaintiff submitted a false list of the purchase price accounts at KRW 25,50,000 from G, KRW 25,00,00 from G, and KRW 841,20,000 from K as at the time of supply of goods or goods equivalent to KRW 841,20,000 from K. The supply of goods equivalent to KRW 896,200,00 to J.