Defendant shall be punished by a fine of KRW 3,000,000.

If the defendant does not pay the above fine, 50,000 won shall be one day.

Punishment of the crime

On July 13, 2010, the Defendant was sentenced to a suspended sentence of two years for the crime of forging official documents at the Daegu District Court, and the judgment became final and conclusive on February 24, 2011.

On February 7, 2009, the Defendant: (a) had the nationality of Pakistan (one name E; hereinafter referred to as “D”) using his office jointly with him; (b) had the seal affixed D’s seal on the tax invoice form in advance; (c) from February 7, 2009 to July 18, 2009, the Defendant arbitrarily prepared D’s tax invoice under the name of the seller from February 7, 2009 to the buyer, with the Defendant et al. as the buyer; and (d) intended to receive value-added tax by using it.

1. Around April 13, 2009, the Defendant forged private document: (a) on the supplier column of the tax invoice in which D had already affixed D’s seal without authority for the purpose of exercising it at the office used by oneself with D; and (b) on the invoice column of the tax invoice, the Defendant entered “I, J, A, and Daegu Northern apartment 104-1903; (c) wholesale and trade”; (d) on the item column “4.13; (d)” in the item column “63,636”; and (d) “636,364” in the tax invoice column “6,” and “7,000,000,000” in the aggregate amount column; and (e) entered the tax invoice in the name of each document under the name of D’s name of each document related to the verification of facts on 30 days from May 29, 209, including the forged tax invoice in the name of each document.

2. On April 13, 2009, the Defendant used the forged tax invoice, as described in the preceding paragraph, to submit a false tax invoice to an employee of a name-free tax office with no knowledge of the forged fact, and from around that time until May 30, 2009, to the employee of the tax office with no knowledge of the forgery.