【The Defendant was sentenced to imprisonment with labor for a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) at the Seoul Northern District Court on December 9, 2016, and the said judgment became final and conclusive on May 19, 2017.

【Criminal facts】 The Defendant was an employee of C in Gangnam-gu Seoul Metropolitan Government 9th floor and engaged in the planning office duties in the above company.

1. No tax invoice under the Value-Added Tax-Related Acts shall be issued without supplying goods or services on which false tax invoice is issued;

Nevertheless, around September 12, 2013, the Defendant issued a false tax invoice equivalent to KRW 10,950,000 in the supply price as if he/she supplied goods or services without supplying goods or services to D, and issued a false tax invoice amounting to KRW 1,130,212,00 in total for 31 times, as shown in the attached Table 1, from that time until September 30, 2014.

2. It shall not receive any tax invoice under the Value-Added Tax-Related Acts without receiving goods or services supplied with a false tax invoice;

Nevertheless, around August 19, 2013, the Defendant received a false tax invoice amounting to KRW 1,800,000 in the supply price as if he/she received goods or services from E without being supplied with goods or services. From that time to September 4, 2014, the Defendant issued a false tax invoice amounting to KRW 994,625,00 in total amount of 36 times as shown in the attached Table 2 of the crime list from that time to September 4, 2014.

Summary of Evidence

1. Statement made by the witness F in the second public trial record;

1. A protocol concerning the interrogation of suspect with respect to F;

1. Statement of questioning the suspect of the offense;

1. A written accusation, a report on completion of investigation of value-added taxes, a report on completion of investigation into data, a report on value-added taxes, and a tax invoice;

1. A copy of the judgment; and