A defendant shall be punished by imprisonment for not less than eight months.

However, the execution of the above punishment shall be suspended for two years from the date this judgment became final and conclusive.

Punishment of the crime

From May 1, 1998 to December 29, 2008, the Defendant engaged in non-ferrous metal wholesale business with the trade name called Dongdaemun-gu Seoul Metropolitan Government D.

1. Submission of false list by buyer;

A. A. Around July 25, 2008, the Defendant filed a value-added tax return for the first period of 2008 in the Dongdaemun-gu Tax Office for the first period of 2008. Around July 25, 2008, the Defendant supplied each of the goods equivalent to KRW 490,020,020,90,90, and the goods equivalent to KRW 215,662,767 to the new light metal (owner), and the goods equivalent to KRW 82,897,473 to E, but submitted each of the goods equivalent to KRW 671,46,364 to the above new light non-ferrous metal; the goods equivalent to KRW 244,801,040 to the said new light metal; and the goods equivalent to KRW 139,94,450 to the above E, with a false entry of the supply value on the list of supply values on the sales and purchase tax invoice.

B. Around October 25, 2008, the Defendant: (a) filed a preliminary return of value-added tax for the second period of 2008 in the Dongdaemun-gu Seoul District Office; (b) the amount of KRW 86,784,455 prior to the original date; (c) the goods equivalent to KRW 104,184,205 to the said new mining non-ferrous metal; (d) the goods equivalent to KRW 31,434,636 to the above E; and (e) the goods equivalent to KRW 31,595,545,545 to the F; and (e) the goods equivalent to KRW 354,629,000 prior to the original date; (e) the goods equivalent to KRW 149,638,750 to the said new mining non-metallic metal; (e) the goods equivalent to KRW 48,830,00 to the said E; and (e) supplied the goods to the said F 77,37304,3096,79.

2. Deduction and refund of value-added tax;

A. On July 25, 2008, the Defendant filed an application for input tax deduction of an amount equivalent to KRW 58,557,921, as if he purchased goods equivalent to KRW 1,218,00 from G, etc. using the resident registration numbers of G, etc. while reporting the first value-added tax for the year 2008 in the Seodaemun Tax Office, and received the deduction of input tax amounting to KRW 58,557,921.

B. On January 25, 2009, the Defendant value-added tax for the second period of 2008 in the Seodaemun Island.