A defendant shall be punished by imprisonment for not less than eight months.

except that 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 operated D Co., Ltd. (hereinafter referred to as “D”) for the purpose of grain assistance.

1. On October 5, 2011, the Defendant received a false tax invoice: (a) in collusion with D, which had been in the petition-gu, Cheongju-si, and (b) even though the actual cost of construction was KRW 1,938,115,510, the Defendant was issued a false tax invoice stating that the construction amount was 2,750,000 if the construction amount was 2,750,000.

2. On December 26, 2011, the Defendant: (a) filed a return of value-added tax at the Dong tax office located in the Cheongju-si, the Cheongju-si, one cycle, 44, 201; (b) received a false tax invoice based on the false construction contract, and made a false statement of the amount of construction costs, including the false tax invoice; and (c) unjustly deducted input tax amount by means of submitting it to the relevant tax official; and (d) evaded value-added tax 81,18,449 won by fraud or other unlawful means upon the lapse of the due date for filing a return and payment on January 25, 2012.

Summary of Evidence

1. Defendant's legal statement;

1. Each legal statement of witness G and H in part;

1. A written accusation;

1. A copy of the report on completion of the investigation, a copy of the electronic tax invoice, a list of individual tax invoices by seller, and a value-added tax return;

1. Application of Acts and subordinate statutes on the certificate of deposit of passbook without passbook;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime, Article 10 (2) 1 of the Punishment of Tax Evaders Act (the receipt of false tax invoices), Article 3 (1) of the Punishment of Tax Evaders Act (the point of tax evasion), and choice of imprisonment with prison labor;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Grounds for sentencing under Article 62 (1) of the Criminal Act;

1. The scope of final sentence according to the aggravation of the basic area (not more than 300 million won) of category 1 (not more than 6 months to 1 year) and the basic area (not more than 300 million won) of category 1 (not more than 6 months to 300 million won), including the issuance, etc. of false tax invoices for sentencing criteria: