A defendant shall be punished by imprisonment for not more than ten 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 was engaged in the wholesale and retail business of non-ferrous metal with the trade name of corporation C in Nam-gu Incheon Metropolitan City.

1. The Defendant received false tax invoices did not receive any goods or services from D while operating the Co., Ltd.

Nevertheless, around February 21, 2012, the Defendant issued a tax invoice of KRW 724,42,50 in total of supply values as shown in the attached Table 1 from June 29, 2012 to June 29, 2012, including that: (a) the Defendant was issued a tax invoice of KRW 724,42,50 in the aggregate of supply values, as shown in the attached Table 1, from D representative F, “D,” “Person D,” “Person C,” “40,000,” and “40,000,000,” which was written by D representativeF from D representative F.

2. The Defendant did not receive any goods or services from G and D while operating the Co., Ltd.

Nevertheless, around April 25, 2012, the Defendant submitted to the Government a list of total tax invoices, stating in falsity the sum of supply values of KRW 2,418,717,250, as shown in Appendix 2, from the Nam-gu Incheon Metropolitan City Tax Office, to purchase non-ferrous metal equivalent to KRW 524,518,500 from D during the taxable period of one year of 2012, and submits a false list of total tax invoices to the Government as if he purchased non-ferrous metal equivalent to KRW 45,282,00 from G, and from that time until January 25, 2013.

Summary of Evidence

1. Defendant's legal statement;

1. Each written accusation;

1. Full-time statement of the F;

1. Investigation related to trade order;

1. Application of Acts and subordinate statutes on aggregate tax invoices by seller, etc.;

1. Article 10 (3) 1 of the Punishment of Tax Evaders Act (the issuance of a false tax invoice) on the facts constituting the crime, Article 10 (3) 3 of the Punishment of Tax Evaders Act (the submission of a false tax invoice by seller);

1. The Criminal Act among concurrent crimes.