Defendant shall be punished by imprisonment with prison labor for a year and six months and by a fine of 2.4 billion won.

When the defendant does not pay the above fine.

Punishment of the crime

The Defendant, who was the representative of an scrap metal company in Ansan-gu, Jeonsan-si, the following: (a) was planned to receive KRW 300,000 per month from G in return for issuing false sales tax invoices in the name of D in relation to G and E and F (hereinafter “F”), which actually operated Co., Ltd. E (hereinafter “E”) and F (hereinafter “F”).

Around January 25, 2013, the Defendant submitted an internal tax invoice for the second period of 2012, stating that D supplied goods or services to E or F, upon filing a return on the confirmation of D value-added tax for the second period of 2, 2012 following G, D were issued 8,907,325,510 of supply value to E, 138, and 14,707,831,570 of supply value to F, respectively.

Accordingly, in collusion with G, the Defendant submitted to the Government a false list of total supply values of KRW 23,615,157,080 ( KRW 8,907,325,510), which is the sum of supply values ( KRW 14,707,831,570), by false entry.

Summary of Evidence

1. Defendant's legal statement;

1. Copy of the statement made to H by the police;

1. A copy of an accusation and a copy of a completion report on data investigation;

1. Application of the Acts and subordinate statutes to investigation reports (Attachment to transaction flows of stock companies E);

1. Article 8-2 (1) 1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes concerning the crime, Article 10 (3) 3 of the Punishment of Tax Evaders Act, and Article 30 of the Criminal Act (a comprehensive imposition of fines and a concurrent imposition of fines as necessary);

1. Mitigation of discretionary mitigation under Articles 53, 55(1)3 and 6 of the Criminal Act (The following extenuating circumstances among the reasons for sentencing):

1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;

1. Reasons for sentencing under Article 334 (1) of the Criminal Procedure Act of the provisional payment order;

1. The scope of applicable sentences: Imprisonment for a period from six months to fifteen years and a fine of 2,361,515,708 won to five thousand won,903,789,270 won;

2. The scope of recommendations according to the sentencing criteria (a decision of type), taxation, and the issuance, etc. of false tax invoices under special circumstances;