A defendant shall be punished by imprisonment for four months.

However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendant is the representative director of a corporation B (hereinafter “B”) which was established for the purpose of manufacturing machinery and equipment from February 4, 2010.

1. Submission of a list of total tax invoices by false seller;

A. On October 24, 2012, the Defendant: (a) filed a preliminary return of value-added tax on B at the Dong-dong tax office around October 24, 2012; and (b) filed a false list of total tax invoices by individual purchaser as if he/she received goods or services equivalent to KRW 280,000,000 in the supply price, as shown in the list of crimes in the attached Table 1.

B. On January 25, 2013, the Defendant filed a final return on value added tax at the Dong tax office around February 2012, 2013, and submitted a false list of individual tax invoices by seller as if he/she received goods or services equivalent to KRW 398,657,201 in the supply price, as shown in the list of crimes in the attached Table Nos. 2 through 6, as in the attached Table No. 398,657,201 in the list of crimes.

2. On April 1, 2013, the Defendant: (a) filed a corporate tax return on B with the Dong-dong Tax Office in 2012 on April 1, 2013; (b) filed a false tax invoice amounting to KRW 678,657,201 received from C (hereinafter “C”); and (c) filed a false report as if the tax standard was merely KRW 185,675,534; and (d) evaded corporate tax amounting to KRW 134,298,94 by fraud or other unlawful act.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the prosecution with regard to D;

1. Statement made by the police for E;

1. Each investigation report (the sequence 19,22,80 in the list of evidence);

1. Recording notes or sound recording files CDs;

1. One copy of the report on the completion of the investigation of value-added taxes, documents attached thereto, electronic tax invoice, electronic tax invoice, certified copy of the corporate register, corporate tax assessment standard and tax adjustment invoice, copy of the standard statement of profit and loss, copy of the annexed statement of profit and loss, judgment form and non-prosecution decision, one copy of the annexed statement of profit and loss, and one copy of the annexed statement of value-added tax and corporate tax return [Defendant]