Defendant shall be punished by imprisonment with prison labor for a year and six months and by a fine of 4.3 billion won.

When the defendant does not pay the above fine.

Punishment of the crime

The defendant is the representative director of the D company that conducts manufacturing business of industrial machinery in Daegu Seo-gu C.

No person shall deliver or receive, for profit, the tax invoice pursuant to the provisions of the Value-Added Tax Act without supplying the goods or services.

Nevertheless, the Defendant, without supplying goods or services for profit-making purposes, issued or received a tax invoice under the Value-Added Tax Act of at least five billion won in total of the supply values, etc. as follows:

1. On June 25, 2007, the Defendant issued a false sales tax invoice: (a) notwithstanding the fact that the said D Company supplied goods or services to E company, the Defendant issued 26 false sales tax invoice worth KRW 1,950,000,000, in total, as shown in the list of crimes (from January 2007 to September 25, 2008) from around that time, as if he supplied facilities equivalent to the supply value of KRW 1,950,000 for profit-making purposes, including the issuance of a tax invoice to E company; and (b) from that time until September 25, 2008 (from January 2, 2007 to February 2, 2008).

2. On June 25, 2007, the Defendant received false purchase tax invoices: (a) notwithstanding the fact that the said D Company was supplied with goods or services from F, the Defendant received false tax invoices from F, as if he were supplied with facilities equivalent to KRW 1,950,00,000 in total for profit-making purposes, and (b) received false tax invoices from F, from June 15, 2007 to September 25, 2008 (from January 1, 2007 to September 2, 2008) as shown in the list of crimes in the annexed sheet of crimes (from January 2007 to September 2, 2008).

Summary of Evidence

1. Defendant's legal statement;

1. Police suspect interrogation protocol of the accused;

1. A complaint, a copy of each processing tax invoice, a copy of the investigation closure report, and a copy of the former report;

1. The application of the Act and subordinate statutes to the investigation report (written statement on the supplement of accusation).