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

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

Punishment of the crime

The Defendant is a person who actually operates Geumcheon-gu Seoul Metropolitan Government D Prize E Co., Ltd. (hereinafter referred to as the “E”).

Any person who fails to supply goods or services for profit or fails to be supplied with them, appears to be a clerical error in the tax invoice under the Value-Added Tax Act in the statement of indictment under the Value-Added Tax Act. No person shall issue or obtain any tax invoice under the Corporate Tax Act.

1. On October 31, 2008, the Defendant received false statements of accounts at the above E office; the fact was issued and delivered an invoice amounting to KRW 800,640,135 to F in spite of the supply of goods or services to F Co., Ltd. (hereinafter “F”); and around that time, from around March 26, 2010 to around March 26, 2010, the Defendant issued statements equivalent to KRW 5,47,160,268 in total on 23 occasions without supplying goods or services as shown in the separate list of crimes.

2. On October 31, 2008, the Defendant received false statements of purchase from the above E office: (a) around 31, 2008, the Defendant was issued a statement of accounts equivalent to KRW 800,640,135 from F despite the fact that the Defendant had not been supplied with goods or services from F; and (b) around that time, the Defendant received a statement of accounts equivalent to KRW 5,447,160,145 from March 31, 2010, without being supplied with goods or services as shown in the list of crimes in the attached Table 2.

Accordingly, the Defendant issued or received, for profit-making purposes, a statement under the Corporate Tax Act of at least five billion won in total, including the value of supply for goods or services.

Summary of Evidence

1. Partial statement of the defendant;

1. Legal statement of witness G;

1. Examination protocol of the accused by prosecution;

1. The police statement of H;

1. The accusation, the statement of completion of the value-added tax investigation, the written confirmation, each invoice, each “tax base and tax return”, and the standard balance sheet, the accused and the defense counsel.