1. The defendant shall be punished by imprisonment with prison labor for a year and six months and a fine of one billion won;

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

Punishment of the crime

On May 2007, the Defendant registered the type of business with the trade name of "E", when the location of the scrap metal, non-ferrous wholesale, and the place of business of "E", and committed the following crimes in collusion with F, etc. for profit-making purposes.

1. From January 1, 2007 to June 30, 2007, the Defendant did not supply the scrap metal equivalent to KRW 21 million (excluding value-added tax; hereinafter the same shall apply) to the “I” of H’s business chain in the name of H located in G with eternic City from January 1 to June 30, 207. As such, as if the scrap metal was supplied, it was falsely entered in the list of tax invoices by the first seller in the year of 2007, and submitted (e.g., electronic declaration; hereinafter the same shall apply) to the Jungbu regional tax office on July 25, 2007.

In addition, from that time until January 25, 2009, the Defendant submitted to the Central Regional Tax Office four copies of the total tax invoices by customer who falsely entered as if the Defendant supplied goods equivalent to KRW 2,394,387,140, as shown in the [Attachment List] by the above means, as shown in the “crime List.”

2. From January 1, 2008 to June 30, 2008, the Defendant did not receive scrap metal equivalent to the sum of KRW 623,113,450 from K, a business entity in the J’s name, but did not receive a supply of scrap metal equivalent to the sum of KRW 623,113,450. As such, as if the scrap metal was supplied, it was falsely entered in the aggregate tax invoice by seller during the first period of 2008, and submitted it to the Central Tax Office around July 25, 2008.

In addition, the Defendant, from July 1, 2008 to December 31, 2008, supplied L Co., Ltd. (hereinafter “L”) with goods, such as 87,780,000 won in total, or received from K with scrap metal equivalent to KRW 1,007,787,780 in total, but did not receive any scrap metal equivalent to the amount of KRW 1,007,780, from K, submitted to the Central Tax Office around January 25, 2009.

Summary of Evidence

1. Partial statement of the defendant;

2.Each of the witness M and F.