A defendant shall be punished by imprisonment for not more than ten months and by a fine not exceeding 12,00,000 won.

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

Punishment of the crime

On February 15, 2012, the Defendant was sentenced to one year of imprisonment and two years of suspended execution as a crime of fraud in order to establish a district court for the District Court, and the judgment became final and conclusive on February 23, 2012.

No person shall commit any act to receive a tax invoice under the Value-Added Tax Act without being supplied with goods or services.

The defendant was the representative director of the Dispute Resolution Co., Ltd. on July 31, 201, and did not receive goods or services from the Co., Ltd. Co., Ltd. Co., Ltd., in the Yongsan-gu Seoul Metropolitan City Co., Ltd. on July 31, 201, the defendant received a tax invoice of KRW 434,181,810 from the said Dispute Resolution Co., Ltd., as if the said Dispute Resolution Co., Ltd. received a tax invoice of KRW 434,181,810, and received a tax invoice of KRW 2,113,479,981 from around that time to December 31, 2011 without being supplied goods or services from the Dispute Resolution Co., Ltd., as shown in the List of Crimes.

Summary of Evidence

1. Statements made appropriate for the accused in the first protocol of the trial;

1. Legal statement of witness G;

1. Statement made to the police's protocol of interrogation of the accused;

1. A written accusation;

1. A report on completion of investigation into each data, a written explanation of completion of investigation into the data, a report on completion of investigation into the transaction order, each tax invoice, each registration statement, all of the registered matters, an investigation report (report on confirmation of investigation into the transaction status), the records of transaction status, the records of agricultural cooperatives, the records of transaction status, a copy of the

1. Previous records of judgment: The application of Acts and subordinate statutes to the defendant's legal statement, criminal history records, and investigation reports (verification of criminal records);

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 1 and (5) of the Punishment of Tax Evaders Act concerning the facts constituting the crime (Concurrent imposition of imprisonment and fines);

1. The latter part of Article 37 and Article 39 (1) of the Criminal Act concerning concurrent crimes;

1. Aggravation for concurrent crimes;

(a) As to imprisonment: the former part of Article 37, and Articles 38 (1) 2 and 50 of the Criminal Act;

(b) Fine: the former part of Article 37 of the Criminal Act, Article 20 of the Punishment of Tax Evaders Act (the fine amount by tax invoice x six times).