1. The defendant shall be punished by imprisonment for two years and a fine of thirty thousand won; and

2. The defendant does not pay the above fine.

Punishment of the crime

From February 2, 2012 to March 2012, the Defendant actually operated the company E (hereinafter “E”) located in Kumi-si in the name of Kumi-si from February 2, 2012 to March 3, 2012, and was in charge of the affairs such as purchase price and fund management,

No person shall submit to the Government the sales and purchase tax invoice by false entry without supplying goods or services, or without being supplied therewith.

From February 2012 to March 2012, the Defendant: (a) filed a value-added tax return on 1, 2012 for E in the old and American Tax Office located in 174 Dong-si Corporation 1, Dong-si Corporation 1, 2012; and (b) filed a false list of total tax invoices as if E was supplied with waste rates equivalent to KRW 1,163,73,000 of the supply price in the F Company and KRW 1,163,73,00 of the supply price in the G Company; and (c) as E was supplied with KRW 1,905,892,00,00 in the supply price in H, as E was supplied with the supply price in 1,905,892,00.

As a result, the Defendant submitted to the Government a false list of the total supply values of 3,801,383,000 won by purchase seller under the Value-Added Tax Act.

Summary of Evidence

1. Partial statement of the defendant;

1. Legal statement of C, I, J, K, L and M;

1. The legal statement of the witness N orO;

1. Each investigation report (including attached documents), electronic tax invoices, account books, and measurement certificates, measurement certificates, photographs, details of transactions, recording, and report on the preparation of a record;

1. Application of Acts and subordinate statutes to written accusation;

1. Article 8-2 (1) 2 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes concerning the crime, Article 8-2 (3) 3 of the Punishment of Tax Evaders Act (generally, and both imprisonment and fine are imposed);

1. Discretionary mitigation;