A defendant shall be punished by imprisonment for a term of one year and two months.

Of the facts charged in the instant case, each tax invoice listed in the separate sheet of crimes (1).

Punishment of the crime

[Criminal Power] On June 8, 2012, the Defendant was sentenced to a suspended sentence of ten months of imprisonment with prison labor for special larceny in the Seosan Branch of the Daejeon District Court, and the judgment became final and conclusive on June 16, 2012.

【Criminal Facts】

1. The defendant and C’s role is the actual president of “(main D) D branch” established for the purpose of oil wholesale retail, etc., and the defendant was paid monthly salary of two million to three million won as employees of the above company at the same time as the president of the above company’s name.

2. On July 30, 2007, the Defendant and C were liable for the evasion of value-added tax, and the fact was that the said D branch supplied goods to E, but the (State)F, as if the said D branch supplied goods to E, issued a false tax invoice stating “9,578,96,366 won” as of July 31, 2007, including issuance of a false tax invoice stating “(12) 754,854,472 won” as of the date of issuance as if the goods were supplied to the said E., and “928,072,72,728 won”.

Accordingly, the Defendant, in collusion with C, evaded the value-added tax of KRW 754,854,472 by fraud or other improper means.

3. On December 31, 2006, the Defendant and C were issued a tax invoice under the Value-Added Tax Act, stating the date of issuance “(12,82,45,832,” “12,85,832,” “12,885,832,” “76,” and “76,” from that time until June 30, 207, although the Defendant and C received false purchase tax invoices and received goods or services from the State at a non-place (State) on no later than December 31, 2006, although they were not supplied with goods or services.”

Accordingly, the Defendant, in collusion with C, receives false tax invoices, and by fraud or other unlawful means, KRW 113,724,220 for the year 206.