A defendant shall be punished by imprisonment for not less than one year and six months.

However, the execution of the above imprisonment for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

1. The defendant was the representative director of D Co., Ltd. (the trade name from September 18, 2004 to March 31, 2005) located in Jung-gu Seoul Metropolitan Government C from September 18, 2004 to March 31, 2005.

2. In a public offering relation since 199, in the case where goods are exported or traded in Korea as raw materials for export, the gold bullion business operator, etc. temporarily qualified from July 1, 2003 to June 30, 2005 upon the recommendation of tax exemption, abuse the zero tax rate system that does not impose value added tax when imposing value added tax, or where gold bullion business operator, etc. supplies gold bullion business operator, etc. with specific qualifications for a limited period from July 1, 2003 to June 30, 2005, he/she shall abuse the special taxation system of value added tax exempted from value added tax, thereby purchasing gold bullion at zero tax rate on the basis of a letter of approval for purchase of raw materials for export issued by submitting a false export contract to a financial institution, purchasing gold bullion as tax exemption, and converting it into tax exemption, and making gold bullion transactions by de facto closing the value added tax collected by proxy from the trading partner after withdrawing it into tax exemption, and then making gold bullion transactions with the actual value evasion of value added tax in the above way;

F shall exercise overall control over the affairs of gold bullion transactions, and the defendant shall receive monthly salary of KRW 10 million as the representative director of the above company, and shall take charge of the affairs of gold bullion transactions in accordance with F's instructions, and shall attract the above crimes.

3. The Defendant, at the office of the above company from October 14, 2004 to December 29, 2004, purchased an amount equivalent to KRW 475 g, 7,51, 959,233 in total with zero tax or tax exemption for 14 times, as shown in the table of crime Nos. 1 to 14 in attached Form Nos. 1 to Nos. 14 in attached hereto, from the above company, F along with F, EL branch Co., Ltd., Ltd., Ltd., Ltd., Ltd., and Hyoung-gu Co., Ltd., Ltd., Ltd.