Defendant shall be punished by imprisonment for a period of two years and six months and by a fine of KRW 1,300,000.

The defendant does not pay the above fine.

Punishment of the crime

1. The Defendant was engaged in the wholesale business of livestock products from Jun. 11, 2001 to Jun. 30, 201, and was engaged in livestock products wholesale business under the name “D”, and even if he did not receive goods or services for profit-making purposes and received tax invoices pursuant to the Value-Added Tax Act, the Defendant was issued false tax invoices amounting to KRW 4,219,50,000 from Oct. 1, 201 to Sept. 30, 201, even though he did not receive goods or services for profit-making purposes at the above D office around Jan. 10, 2010, although he received false tax invoices as if he received goods or services equivalent to the supply value of KRW 4,219,50,00 from Oct. 1, 201 to Sept. 30, 2012, as indicated in the crime list.

2. The Defendant: (a) filed a report as if he/she had purchased an amount equivalent to KRW 5,381,981,870 in total of KRW 1,062 in total on the invoice of tax that he/she received by processing as above; and (b) filed a report as if he/she were an invoice of tax that he/she normally purchased the amount of KRW 5,381,67,985 in 2010 by fraud or other unlawful means; (c) although the amount of the total income tax evaded was specified as KRW 691,712,985 in total in 2010, according to the investigation report (the determination of the amount of the total income tax evaded in 2010), the amount of the total income tax evaded is clearly correct ex officio since it is apparent that it is 691,67,985 won in total [2,836,862,194 won - 860,639,380 won];

The amount of income tax in 2012 was evaded, and the amount of 395,183,165 won was evaded.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by each prosecutor with respect to F, G, and H;

1. Each police statement made to I and J;

1. Investigation report (determination of the amount of property evaded in the aggregate of income tax, 2010) and calculation table of the income tax rate of the National Tax Service comprehensive;

1. Application of each accusation, a tax offense investigation supplementary protocol, a report and payment statement, such as comprehensive income tax, the current status of issuing a false invoice, an invoice, and an invoice-related statute;

1. Article 8-2 of the Act on the Aggravated Punishment, etc. of Specific Crimes and Article 8-2 (1) 1 of the Act on the Aggravated Punishment, etc. of Specific Crimes as to the crime.