Defendant shall be punished by imprisonment for a year and six months, and a fine of 600,000,000 won.

The defendant does not pay the above fine.

Punishment of the crime

The defendant is a person who actually runs Co., Ltd. E in Seocheon-gu, Seocheon-si D.

On October 25, 2009, the Defendant submitted a list of total tax invoices entered falsely in the form of KRW 5,070,854,00 in total on 16 occasions during the taxable period from February 25, 2009 to January 25, 2010, including the submission of a list of total tax invoices entered falsely in the form of KRW 17,857,364, the supply price of KRW 17,864, which was received from F, and the submission of a list of total tax invoices entered in the list of crimes from October 25, 2009 to December 25, 2010.

Accordingly, for profit, the Defendant submitted a list of total tax invoices by seller under the Value-Added Tax Act to the government by stating it falsely.

Summary of Evidence

1. Defendant's legal statement;

1. Each prosecutor's statement to G, H (I), J, and K;

1. A written accusation;

1. Each prosecutor's investigation report and data attached thereto (Evidence Nos. 9, 10, 12-22, 24, 25, 26, 29, 30)

1. Application of Acts and subordinate statutes on the return of early refund, including zero tax rate, and the list of total tax invoices and export performance;

1. Article 8-2 (1) 1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes, Article 10 (3) 3 of the Punishment of Tax Evaders Act concerning the crime committed;

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. Scope of applicable sentences under law: Imprisonment for one year and six months from June to fifteen years, and fines of 507,085,400 to 1,267,713,500 won;

2. The scope of recommended sentences according to the sentencing guidelines [decision of types] is false under the Specific Crimes Aggravated Punishment Act.