Defendant

On June 23, 2010, A was sentenced to imprisonment of one year and two months at the Seoul Northern District Court for fraud, and the judgment became final and conclusive on July 1, 2010.

Defendant

A is a person who actually operated cargo transport business with the trade name of "C" in Seoul Special Metropolitan City, Nowon-gu, and Co-Defendant D was the president of the above C's name. The Defendants did not receive goods or services under the Value-Added Tax Act, but did not intend to issue or receive a tax invoice.

1. On April 30, 2009, the Defendants conspired to issue false tax invoices, and issued 8,564,000 won tax invoices to I, J, etc. for the total amount of KRW 633,592,418 won as shown in the separate sheet of crime between the time of issuance and December 31, 2009, although there was no fact that he had supplied goods or services under the Value-Added Tax Act to H in the F-2 located in the Seoul Jung-gu Seoul Central District Office E-1st (business registration number G).

2. On September 30, 2008, the Defendants conspired to receive false tax invoices and received 21,754,000 won in total from N in which L(business registration number M) was operated in Jung-gu Seoul, Jung-gu, Seoul, and received 21,754,00 won from around that time to December 31, 2009, as shown in attached Table 2, a total of 18 false tax invoices from O, L, etc. as shown in attached Table 2.

Summary of Evidence

1. Defendants’ respective legal statements

1. Statement of the police about P;

1. Details of accusation, details of offenses, written opinions regarding offenses, C processed sales, and purchase tax invoices;

1. Previous convictions in judgment: Application of criminal records and investigation reports (report on the results of confirmation before and after disposition, and copies of written judgments);

1. Criminal facts;