Defendant shall be punished by imprisonment for a year and six months, and a fine of KRW 750,00,000.

The defendant does not pay the above fine.

Punishment of the crime

On July 11, 2011, from around December 31, 2011 to December 31, 2011, the Defendant registered and operated a false tax invoice issuance company ("D") which pretended to engage in wholesale and retail business, such as non-ferrous metals, in Ansan-si C, as the representative of "D", which is the company issuing the false tax invoice ("small carbon business").

No person shall submit to the Government the sales and total tax invoice under the Value-Added Tax Act, entered them in falsity, for profit-making purposes without supplying or being supplied with goods or services.

Nevertheless, the Defendant issued a false tax invoice on behalf of the supplier of non-data on behalf of the supplier of non-data in order to justify the external transaction of such non-data, and, instead of allowing the supplier of non-data and the supplier of the non-data to evade the value-added tax to be imposed on each other, had the supplier of the non-data run the business for a short period of time, and had the supplier of the non-data and the supplier of the non-data use the so-called so-called "data" work that is to close the business immediately after

Around January 20, 2012, the Defendant reported the value-added tax for the second half year of 2011 with respect to the foregoing D at Pyeongtaek Tax Office located in Pyeongtaek-dong 90-6, Pyeongtaek-si, Pyeongtaek-dong, and the Defendant, despite that he did not supply the closed Dong equivalent to KRW 6,250,475,510 with a total sum of KRW 6,250,475,510 with a false tax invoice prepared and issued by the Defendant to the effect that he supplied the closed Dong equivalent to a total sum of KRW 6,250,475,510 with a false tax invoice issued by the Defendant, as shown in the list of crimes in the attached Table, submitted a false list of total tax invoices as if he supplied it to eight business entities, such as E (ju).

Summary of Evidence

1. Defendant's legal statement;

1. Each legal statement of witness F and G;

1. Each investigation report;

1. An accusation, a report on completion of investigation related to transaction order of value-added tax, a final return of value-added tax by general taxable persons, and a buyer;