A defendant shall be punished by imprisonment for four months.

However, the execution of the above sentence shall be suspended for a period of one year from the date this judgment becomes final and conclusive.

Punishment of the crime

[Criminal Records] On February 13, 2014, the Defendant was sentenced to one year of suspended sentence for a violation of the Punishment of Tax Offenses Act at the Incheon District Court, and the judgment became final and conclusive on the 21st of the same month.

[Criminal facts] The Defendant is a person who actually operates the K-gu, Jung-gu, Incheon and is engaged in the business of collecting and selling recyclable materials in Jung-gu.

1. On April 30, 2012, the Defendant: (a) did not receive scrap metal equivalent to the supply price of KRW 34,390,400 from F; (b) did not have received any scrap metal equivalent to the supply price from F; (c) received false purchase tax invoices equivalent to the same amount as if the scrap metal was supplied from F; and (d) on May 12, 2012, “5.2” as indicated in the facts charged appears to be erroneous.

In the same way, it received false purchase tax invoice amounting to KRW 321,200, and received false purchase tax invoice amounting to KRW 34,711,600 in total twice.

2. On April 25, 2012, the Defendant: (a) at the Incheon tax office located in Chang-dong, Chang-dong, Incheon; (b) on fact, the Defendant entered a false list of total tax invoices on the purchase of goods equivalent to KRW 152,207,80 from F, and submitted it to the relevant tax office as if he/she was supplied with goods equivalent to the same amount; and (c) submitted a false list of total tax invoices to the said tax office; and (d) from that method until July 25, 2012, the Defendant submitted a false list of total tax invoices to the said tax office, as shown in the attached Table of Crimes, as if he/she was supplied with the total amount of KRW 403,220,400, as shown in the attached Table of Crimes.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. An investigation report (abste accompanying a report to correct any crime in the aggregate);

1. An electronic tax invoice and a list of total tax invoices by purchaser;

1. Previous convictions: Application of a reply to inquiry, such as criminal history, report-based previous convictions and results of confirmation;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime, and the Punishment of Tax Evaders Act of Article 10 (3) 1 of the Punishment of Tax Evaders Act which choose the penalty, and the Punishment of Tax Evaders Act