However, the execution of the above punishment shall be suspended for two years from the date this judgment became final and conclusive.

On April 14, 2005, the Defendant was sentenced to a suspended sentence of ten months for non-prosecution in the Daejeon District Court's Branch of the Daejeon District Court for a crime of accusation, and the judgment became final and conclusive on April 22, 2005.

The defendant is the actual operator of E Co., Ltd. in Asan City D.

No person shall deliver or receive the tax invoice without supplying the goods or services as prescribed in the provisions of the Value-Added Tax Act.

1. Around August 20, 2003, the Defendant issued six copies of a false tax invoice of 152,740,000 won in total from May 4, 2003 to December 30, 2003, as shown in the attached Table 1, to G companies operated by F, as if it were supplied for KRW 9,90,00,00, even though the Defendant did not supply metal smoke processing machinery.

2. Around April 28, 2003, the Defendant issued three copies of the false tax invoices worth KRW 10,000,000 in total from around that time to June 30, 2003, as shown in the attached Table 2, as shown in the following: (a) although the Defendant was not supplied with kitchen supplies, the Defendant issued three copies of the false tax invoices worth KRW 3,800,000,000, from around that time to June 30, 2003.

Summary of Evidence

1. Defendant's legal statement;

1. Each entry in the F’s certification (tax invoices, etc.), H’s verification, and J’s J’s written statement;

1. Entry in a false or fictitious transaction report;

1. Previous records: Application of Acts and subordinate statutes in which criminal records and written judgments are recorded;

1. Article 11-2 (4) of the Punishment of Tax Evaders Act (wholly amended by Act No. 7321, Dec. 31, 2004) and the former Punishment of Tax Evaders Act (wholly amended by Act No. 7321, Dec. 31, 2004);

1. Article 52 (1) and Article 55 (1) 3 of the Criminal Act for mitigation of self-denunciation;

1. The latter part of Article 37 and Article 39 (1) of the Criminal Act concerning concurrent crimes;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. The sentencing under Article 62(1) of the Criminal Act is as follows.