Defendant

A shall be punished by imprisonment of two years and fine of nine billion won, by imprisonment of nine months and fine of 4.5 billion won, respectively.

Criminal facts

Defendant

B On May 26, 2010, the Busan High Court sentenced 2 years of imprisonment and a fine of 8.5 billion won to the violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) and decided on November 11, 2010. On January 28, 2011, the decision was finalized on April 28, 201 after sentenced 10 months of imprisonment and a fine of 5.5 billion won to the same crime at the Busan District Court.

The Defendants established the F Co., Ltd. F (hereinafter referred to as the “F”), a company in the form of issuing and receiving the tax invoice, and conspired to issue and receive the false tax invoice by establishing a “stock company” and “limited liability company” (hereinafter referred to as the “F”), and Defendant A was appointed as the representative director of F at the request of Defendant B.

The Defendants acted in collusion for the purpose of making profit;

1. A crime related to preliminary return of value-added tax for the first time, 2008;

A. A. Around April 25, 2008, by filing a return on the estimated sales amount of value-added tax for the first year of 2008 with the Kimhae, the fact is that the F filed a false entry of the total of KRW 7,319,758,177 with nine business entities, including G, from January 1, 2008 to March 31, 2008, although there was no fact that the total amount of KRW 7,319,758,177 was supplied to nine business entities, such as G, etc., and submit the government

B. Around April 25, 2008, when a purchase declaration of F’s scheduled value-added tax for the first period of 1, 2008 was filed with the Kimhae-General, the fact is: (a) a total of KRW 7,293,476,361 from H to March 31, 2008 was not provided with the goods of a total of KRW 7,293,476,361 from H; (b) a list of total tax invoices was entered and submitted to the Government as if the goods equivalent to the said amount were supplied, although

2. Crimes related to the final return of value-added tax for the first year 2008;

A. A. Around July 25, 2008, by filing a return on F’s final sales of value-added tax for the first year of 2008 with the Kimhae, the fact is that the F was supplied with goods equivalent to the same amount even though there was no fact that the goods of KRW 20,391,69,091 were supplied to eight enterprises, including G, from April 1, 2008 to June 30, 2008.