A defendant shall be punished by imprisonment for six months.

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

Punishment of the crime

The defendant is the actual operator of C and E in the name of spouse in the same place as C and E in the racing-si.

No person shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services.

1. The Defendant issued a false tax invoice in the second half of 201, the Defendant received eight copies of the purchase tax invoice in the amount of KRW 1,604,166,00, from that time, as shown in Appendix I No. 8, from that time until that time until that time in the second half of 2013, as shown in Appendix No. 1 to 8, as shown in Appendix No. 1,604,166,00, in total, of the supply values in E, F, and D, as if he had not been supplied with goods or services by C in spite of the absence of the supply of goods or services by C.

2. Issuance of a false tax invoice;

A. In the second half of 2011, the Defendant issued five copies of sales tax invoices in the aggregate amount of KRW 922,076,00,000, from that time until the second half of 2013, including issuing one sales tax invoice equivalent to KRW 264,607,00 of the supply value in E’s name, as if the Defendant supplied E had not been supplied with goods or services in the second half of 201.

B. The Defendant issued two copies of sales tax invoices worth KRW 386,385,00,00 in total of supply values in the name of D, as shown in Appendix II Nos. 6 and 7, from that time until the second half of the year 2013, as if D supplied the goods or services to C, notwithstanding the fact that D had not supplied the goods or services.

Summary of Evidence

1. Defendant's legal statement;

1. Statement of suspicion of the offense against the accused;

1. A written accusation;

1. Investigation report (in respect of complainants and currencies), investigation report, racing tax investigation, and G investigator.