The defendant shall be exempted from punishment.

Punishment of the crime

[Criminal Records] On February 4, 2016, the Defendant was sentenced to imprisonment with prison labor for a violation of the Act on Financial Business Specializing in Credit at the Seoul Eastern District Court, and the said judgment is the same year.

4. 28. Final and conclusive, the same year.

9. On June 8, 2017, the same court was sentenced to seven years of imprisonment for a violation of the Act on the Aggravated Punishment, etc. of Specific Economic Crimes (Fraud) and the said judgment became final and conclusive on June 8, 2017.

[Criminal facts] The Defendant is the actual representative of C Co., Ltd. established for the main purpose of garment, etc. with clothing 101 located in Gangnam-gu Seoul Metropolitan Government B building 101.

1. Violation of the Punishment of Tax Evaders Act;

A. On July 25, 2012, the Defendant filed a report on value added tax at the Seoul Gangnam Tax Office on January 2012, 2012, and submitted a false invoice stating the total supply value of goods or services from 12 companies, such as banks, including five companies, including the sum table of gold invoices on January 2012, when the Defendant did not supply goods or services to the banks, etc., and submitted a false invoice statement stating that the sum of supply prices of goods or services was supplied to five companies, such as banks, including the sum table of gold invoices on January 2012, the Defendant received goods or services from 12 companies, such as the bank, including the sum table of gold invoices on the purchase banks, and then received goods or services equivalent to KRW 402,550,614, as if he/she received goods or services from the bank, such as (ju) the sum table of gold invoices on the purchase banks, etc. on January 2012.

B. On October 25, 2012, the Defendant reported the value-added tax return at the said Gangnam-gu tax office in February 2012, the Defendant submitted a list of the sales accounts for each of four companies, including the 4,049,99 won in total as if he/she supplied the goods or services, as if he/she were to supply the goods or services to the following four companies, such as the following: (a) although there was no fact that he/she supplied the goods or services at the said Gangnam-gu tax office, the Defendant submitted a list of the sales accounts for each of the three companies, including the 2nd century, inasmuch as he/she supplied the goods or services; and (b) even if he/she did not receive the goods or services from the DDC, the list of the accounts for each of the 2nd purchase offices in February 2012.