Defendant shall be punished by imprisonment for a period of two years and six months and by a fine of nine hundred thousand won.

The defendant does not pay the above fine.

Punishment of the crime

From May 26, 2010 to May 2012, the Defendant is a person who operated D established for the purpose of wholesale and retail business in Busan Northern-gu C.

1. On April 21, 2011, the Defendant received a tax invoice of KRW 67,052,40,000 from F’s representative G, even though the Defendant did not receive scrap metal from F, and received a tax invoice of KRW 1,788,234,100 in total for 19 times from the above date to June 28, 2011, without being supplied with scrap metal as shown in the list of crimes (1).

2. On July 1, 2011, the Defendant received a tax invoice of KRW 12,426,00 from G to December 31, 2011, without having been supplied with scrap metal from F, and received a tax invoice of KRW 12,426,00 in total from the above date and time to December 31, 201, without being supplied with scrap metal as shown in the separate crime list (2) and received a tax invoice of KRW 6,868,564,290 in total for 203 times from the above date and time to December 31, 2011.

Summary of Evidence

1. Defendant's legal statement;

1. Application of Acts and subordinate statutes to a written accusation, pre-end statement, supplier F tax invoice, general taxable person’s value-added tax return (D), list of sales penalties, list of total tax invoices for each sales, list of total tax invoices for each purchase punishment (B), list of total tax invoices for each purchase punishment (A), list of total tax invoices for each purchase punishment (A), receipt statement of each credit card sales slip, etc. for each credit card sales slip, receipt statement of credit card sales slip, etc. (B),

1. Article 8-2 (1) 1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes, Article 8-2 (3) 1 of the Punishment of Tax Evaders Act (hereinafter “The Aggravated Punishment of Specific Crimes Act”), Article 10 (3) 1 of the Punishment of Tax Evaders Act (generally, imprisonment and fine are concurrently imposed as a result of the need for punishment

1. Article 53 and Article 55 (1) 3 and 6 of the Criminal Act for discretionary mitigation;

1. Article 70(1) of the Criminal Act for the detention of a workhouse.