A defendant shall be punished by imprisonment for a year and six months and by a fine of 2,584,738,000 won.

The defendant does not pay the above fine.

Punishment of the crime

1. The defendant's previous conviction and the defendant were sentenced to a suspended sentence of one year of imprisonment with prison labor for the crime of forging official documents at the Incheon District Court on December 2, 2004, and the judgment was finalized on December 10, 2004. On January 4, 2008, the judgment was sentenced to a suspended sentence of two years of imprisonment with prison labor for the crime of altering official documents at the Jung-gu District Court's Goyang Branch, and the judgment became final and conclusive around that time.

2. From March 12, 2004 to May 27, 2004, F Co., Ltd. (hereinafter referred to as “F”) (hereinafter referred to as “tax-free gold bullion”) which is a wholesaler of the gold bullion exempt from the value-added tax (hereinafter referred to as “F”) located in Gangseo-gu Seoul Metropolitan Government from the value-added tax from March 12, 2004 to May 27, 2004, is established in front of the name of the representative director under the name of the F Co., Ltd. (hereinafter referred to as “F”) who is the name of the representative director, and is in charge of the instant organization’s financing that evades the value-added tax by using F as the name of the “boming company,” and provides the Defendant with raising and concealing B, who is the first president of the F Co., Ltd., the Defendant, and the head of the F Co., Ltd., Ltd., upon receiving an order from the Defendant, opened the president and the head of the F Co., Ltd., under his name.

3. The background of the instant crime

(a) Where a wholesaler, etc. of gold bullion temporarily qualified from July 1, 2003 to June 30, 2005 supplies gold bullion to a gold craftsman, etc. who has been recommended from tax-free traders, such as the I Federation of Cooperatives, etc., for the purpose of revitalizing financial markets related to gold bullion and fostering the trade of gold bullion in order to implement the special taxation system of value-added tax on gold bullion, value-added tax shall be exempted, but where gold bullion is supplied to any other entrepreneur, value-added tax shall be collected from the business proprietor who has received the supply, and place of business within 25