Defendant shall be punished by imprisonment for three years and by a fine of KRW 1,200,000.

2. When the defendant does not pay the above fine.

Punishment of the crime

The Defendant, from January 2007 to January 2008, is a person who actually operated D Co., Ltd., Ltd., a wholesale and retail chain company from Dongdaemun-gu Seoul, Dongdaemun-gu, Seoul, and 108, together with E(F).

No person shall submit to the Government the sales and purchase tax invoice by falsehood, without supplying the goods or services under the provisions of the Value-Added Tax Act, for profit-making purposes.

Nevertheless,

1. Preliminary return of value-added tax for the first period, 2007;

A. On August 31, 2007, the Defendant conspired with “E” for the purpose of profit-making, and filed a preliminary return of value-added tax for the first time in 2007 on D Co., Ltd. for the purpose of 2007. The Defendant prepared and submitted to the Government a false list of total tax invoices equivalent to KRW 299,594,000 in total of supply values, such as entering as if he was supplied goods or services equivalent to KRW 16,00,000 in spite of the fact that he was supplied with goods or services from “G”

B. Around August 31, 2007, the Defendant, in collusion with the E “E” for the purpose of profit-making, entered the preliminary return of the value-added tax for the first time in 2007 against D Co., Ltd. for the purpose of 2007, and entered the amount equivalent to KRW 484,594,000 in the supply price as if the goods or services were supplied to H, notwithstanding the fact that the goods or services were not supplied, and submitted to the Government.

2. Final return of value-added tax for the first year 2007;

A. On August 31, 2007, the Defendant conspired with “E” for the purpose of profit-making, and filed a final return on the value-added tax for the first time in 2007 with “E” corporation D, and prepared and submitted to the Government a false list of total tax invoices equivalent to KRW 423,742,902, by stating as if he was supplied goods or services equivalent to KRW 348,857,00 in spite of the absence of the fact that he had received goods or services from “E”.

B. The Defendant is “E” and “E” for profit-making purposes.