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

except that 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 has been engaged in the business of collecting and selling recyclable materials under the trade name of the defendant in terms of harmony B.

1. Despite the fact that the Defendant did not receive or deliver the tax invoice under the provisions on value-added tax without supplying goods or services, the Defendant received from D a false tax invoice of KRW 112,032,20,00 in total from D, and a false tax invoice of KRW 258,240,00 in total from E, as described in No. 1-11 of the attached crime list, including issuing a false tax invoice of KRW 1,723,331,150 in total from that time until December 26, 201, even though he did not receive the goods or services from D and E, as if he were to receive the goods or services, and as such, received from D a false tax invoice of KRW 112,032,20 in total from E,258,240,00 in total from that time.

2. Although the Defendant may not make any false entry into the sales under the Value-Added Tax Act and the list of individual tax invoices by seller and submit them to the Government, the Defendant filed a return of the second-year value-added tax settlement on January 16, 2012 on the emulative tax invoice in the Namyang-dong in 201, and filed a false entry into the list of total tax invoices by seller as if B supplied C with the goods equivalent to KRW 1,723,31,150 in amount to KRW 112,032,20,200 from D, and as if he was supplied with the goods equivalent to KRW 258,240,000 from E, the Defendant made a false entry into the list of total tax invoices by seller.

Summary of Evidence

1. Defendant's legal statement;

1. A list of total tax invoices by customer:

1. A list of total tax invoices by seller:

1. Tax invoice;

1. A report on the conclusion of investigations related to trade order;

1. Application of Acts and subordinate statutes on supplementary protocol;

1. The Punishment of Tax Evaders Acts, Jan. 26, 2012, concerning the facts constituting the crime under the relevant provisions;