Defendant shall be punished by a fine of KRW 15,000,000.

When the defendant does not pay the above fine, 100,000 won.

Punishment of the crime

The Defendant was sentenced to six months of imprisonment for embezzlement on May 2, 2012, and the same year.

9.6 The judgment became final and conclusive around June.

The Defendant was engaged in the wholesale and retail business with the trade name of “D” in Young-gu, Young-gu C.

1. On January 26, 2012, the Defendant submitted a false list of total tax invoices by customer, and the Defendant submitted a false list of total tax invoices by customer, on which he/she filed a final return of value added in February 2, 2011, with respect to a company E and a stock company, despite the fact that he/she supplied goods or services to metal companies E and to E, the Defendant submitted a false list of total tax invoices by customer, as if he/she supplied each of the goods or services in an amount equivalent to 318,409,550 won supplied to E, and 351,197,550 won supplied to metal companies.

2. On January 2, 2012, the Defendant issued a false invoice of tax amounting to KRW 421,382,150 in total nine times from that time to February 3, 2012, each of which was issued nine copies of the tax invoice, stating as if the Defendant supplied the false invoice of tax amounting to KRW 87,882,60 in total, as shown in the list of crimes, to metal companies, although there was no fact that the Defendant supplied goods or services to metal companies.

Summary of Evidence

1. Statement by the defendant in court;

1. Descriptions of a list of total tax invoices by customer, copies of tax invoices, and registration of business operators, respectively;

1. Investigative report (verification of punishment, such as E operator F).

1. Previous convictions: Application of respective Acts and subordinate statutes of a reply to inquiry, such as criminal history, and a report on investigation (Attachment to the judgment of embezzlement against a suspect);

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10(3)3 of the Punishment of Tax Evaders Act (including submission of false statement on the list of tax invoices by customer), Article 10(3)1 of the Punishment of Tax Evaders Act (the issuance of false tax invoices) and Article 10(3)1 of the Punishment of Tax Evaders Act concerning the crime.