The Defendant is a person who imported and sold household and table in the name of “E”, “State F”, and “StateG” from around December 2006 to December 2010.

1. On July 25, 2008, the Defendant evaded the amount of value-added tax equivalent to KRW 578,872,781, from the time of filing a return as if the actual amount of sales was 143,427,93, even though the actual amount of value-added tax was KRW 525,243,00,00 in North Korea, which was located in the Dong-dong, Busan, Seoandong-dong, Busan, for a total of six times until January 25, 2011, from the time of evading value-added tax of KRW 38,181,50, which was written as if the actual amount of sales was 143,427,93.

2. On July 30, 2008, the Defendant prepared a tax invoice and delivered it to the said J, as if he supplied the 8,600,000 won deposit, etc. to the said J, even though he did not supply the deposit, etc. to the (State)G operated by the Defendant located in Gangseo-gu Busan Metropolitan City, Busan, and the fact that he supplied the deposit, etc. to the J operated by I.

In addition, from around that time to December 31, 2010, the Defendant issued 82 false tax invoices equivalent to the total value of KRW 1,726,616,00 in the same way over 82 times, as shown in Appendix II.

Summary of Evidence

1. Defendant's legal statement;

1. Each investigation report and investigation report (the No. 11, 12, 13 of the evidence list);

1. An accusation, a report on the closure of investigation, and a report on the closure of investigation by an individual entrepreneur;

1. Details of issuance of false tax invoices, and application of tax invoices statutes;

1. Article 9(1)3 of the former Punishment of Tax Evaders Act (amended by Act No. 919, Jan. 1, 2010); Article 3(1)2 of the Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 201); Article 3(4)1 of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 201); Article 11-2(4)1 of the Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 201); Article 9(1)3 of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 201).