Defendant shall be punished by imprisonment with prison labor of one year and six months, and fine of seven hundred thousand won,00,000 won.

The defendant does not pay the above fine.

Punishment of the crime

From January 1, 1997 to October 201, the Defendant worked as the representative of the E company, which is the manufacturer of the steel structure and the agricultural feed joint manufacturer located in Dong-gu, Nam-gu, Dong-gu, Dong-gu, Seoul, and has overall control over the business of the above company.

No person shall issue or issue a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services for profit, or submit a false list of invoices by customer and by seller under the Value-Added Tax Act.

1. Around July 24, 2009, the Defendant filed a final return of value-added tax on Jan. 24, 2009 with respect to E companies in thecheon-gu, Chungcheongnam-gu, Chungcheongnam-gu, 550, and submitted a final return of value-added tax on Jan. 1, 2009. Notwithstanding the fact that there was no supply or provision of goods or services under the Value-Added Tax Act, the Defendant, from Jan. 1, 2009 to Jun. 30, 2009, 410,00 won in total supply value of 42,154,00 won in IMM, from Jun. 30, 209, 59; 837,72,340 won in total in supply value in the Chang-gu; 837,72,340 won in each of the supply value in the Chang-gu, Chungcheongnam-gu; 329,4700 won in total; 705 won in total from Han-dong, 32009,700 won in total supply value of goods.

In this way, the defendant shall prepare and submit a list of total tax invoices by customer who entered false facts as if he supplied each of the goods equivalent to KRW 939,286,340 in total to three business entities, including GMtech, for profit-making purposes, and four of total amounts such as Han-dong Co., Ltd.