Defendant shall be punished by a fine of KRW 25,000,000.

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

Punishment of the crime

The defendant is a person who operates D with the main business of high-railroads in Gangseo-gu Busan Metropolitan City C.

1. No one shall be issued a false tax invoice in collusion with a person liable to be issued tax invoices under the Punishment of Tax Evaders Act in violation of the Value-Added Tax Act by receiving a false tax invoice;

Nevertheless, around August 31, 2011, the Defendant: (a) was supplied with scrap metal equivalent to KRW 49,090,909 with supply value of KRW 178,327,300 from E; (b) was issued with a false tax invoice stating false facts at the same place on September 30, 201; (c) was supplied with scrap metal equivalent to KRW 4,545,454 with supply value of KRW 173,276,100, and was issued with a false tax invoice stating false facts at the same place on October 31, 201, as if they were supplied with KRW 173,545,454 with supply value; and (d) was issued with a tax invoice stating false facts as if they were supplied with KRW 178,62,50,00 with supply value of KRW 178,62,50.

2. No person who is obligated to obtain a tax invoice under the Punishment of Tax Evaders Act in violation of the Value-Added Tax Act shall be issued a tax invoice in collusion;

Nevertheless, the Defendant was supplied with scrap metal equivalent to KRW 7,217,818 from F’s G at the above D office on May 17, 2012, but did not issue a tax invoice even though it was supplied with scrap metal equivalent to KRW 7,217,818.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. A report on investigation into trade order;

1. A copy of each value-added tax return, a list of total tax invoices by sales and by seller, and a copy of each tax invoice;

1. Application of Acts and subordinate statutes to a criminal investigation report (including a report on the submission of data from North Korea's tax investigation report, each accompanying material), a criminal investigation report (referring to a report on the statement from the other party to the payment on telephone),

1. Punishment of Tax Evaders Acts in relation to the relevant laws and the selection of punishment on the facts constituting the crime;