Defendant shall be punished by a fine of KRW 2,000,000.

If the defendant does not pay the above fine, 50,000 won.

Punishment of the crime

The Defendant not only was unable to engage in financial transactions as a bad credit holder, but also was unable to engage in business registration, and thus was unable to receive false tax invoices upon the request of the customer who has a transactional relationship with the Bupyeong-gu Seoul Metropolitan Government (hereinafter referred to as the “D”) from the representative E of the “D” located in Yeongdeungpo-gu Seoul Metropolitan Government.

Defendant

In addition, the defense counsel asserts to the effect that the defendant had caused this case for the purpose of assisting the extension of loans from E, but the defendant does not seem to have committed a crime for the purpose of E.

No list of total tax invoices by customer shall be entered in the list of total tax invoices by customer under the provisions of the Value-Added Tax Act and submitted to the Government

1. On July 25, 2009, the Defendant submitted a list of total tax invoices by entering the list of total tax invoices into the list of total tax invoices, as if he received goods equivalent to KRW 86,460,00 from Shin Kanex Co., Ltd., which is a usual customer, even though the said D had not received goods or services.

2. On July 25, 2010, the Defendant submitted a list of total tax invoices by entering the list of total tax invoices into the list of total tax invoices, as if he/she received goods equivalent to KRW 23,620,000 from the virtue logistics corporation, which is a usual customer, even though the said D had not received goods or services.

Summary of Evidence

1. Partial statement of the defendant, and protocol of examination of partial prosecutorial suspect against the defendant;

1. Legal statements of witness E, interrogation protocol of each prosecutor's office about E, and copy of written complaint (including attached documents) of E;

1. Report on investigation (tel telephone investigation);

1. Class G statement in the second interrogation protocol of the prosecution against E;

1. Investigation report (the report on the binding of copies of the A and H name box for the company);

1. Details of account transactions and copies of bankbooks;

1. Application of Acts and subordinate statutes on the list of tax invoices;

1. Article relevant to the facts constituting an offense and the selection of punishment;

(a) The first point in its ruling: the former tax evasion;