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

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

Punishment of the crime

The Defendant, as a representative of the Da Co., Ltd. (the change of name to D, the abolition of the listing on February 21, 2013), was a company registered on KOSDAQ, and as a representative of the above C representative E, vice presidentF and G H, the Defendant planned G, a closed-dong trading company under the above H’s name, for the purpose of supporting the share price by circulating materials as if the above C entered into a new business for waste resources recycling business, as if it entered into a new business, and by distributing reported materials as if it entered a new business, established G, a closed-dong trading company, for the purpose of supporting the share price. In purchasing closed-dong from non-data companies that the above C purchased the closed-dong from the above G, a false data purchase office, as if it purchased the closed-dong from the foregoing non-data companies, was planned to avoid the investigation of the tax office, and further to avoid value added tax.

1. On July 25, 2012, the Defendant conspireds with the above E, F, and H to submit a list of total tax invoices by customer, and submitted to the public official under his/her name a false statement of total tax invoices by customer who falsely entered as if he/she supplied goods or services to D, notwithstanding the fact that the said G had not supplied goods or services to D, the Defendant submitted to the public official under his/her name the list of total tax invoices by customer who falsely entered as if he/she supplied goods or services equivalent to KRW 1,458,330,714, and KRW 10,650,000, total supply value to the said I branch.

2. On July 25, 2012, the Defendant submitted a list of total tax invoices by seller in collusion with the above E,F, and H, and on July 25, 2012, the Defendant submitted a list of total tax invoices by seller to a public official in name, stating in collusion with the above E, F, and H, that the above G had not received goods or services from J or K, the supply price of which was 1,364,99,90 won, and the supply price was 81,817,70 won from K, and that the supply price was 81,817,690 won.

Summary of Evidence

1..