Acquittal of the accused shall be acquitted.

1. Around December 4, 2009, the Defendant registered his/her business with the trade name “D” in Daejeon-gu Ctel 1315, Daejeon-gu, Daejeon-gu, and operated wholesale and brokerage business of non-ferrous metals, etc.

On July 1, 2010, the Defendant issued a false tax invoice as if he/she supplied each of the non-ferrous metals, etc. worth KRW 87,462,00 to E for profit-making purposes, including the supply price of KRW 87,462,00, as if he/she supplied this enterprise with a tax invoice of KRW 41,92,00 on July 7, 2010, and KRW 9,613,000 on July 15, 2010, and submitted a false tax invoice as if he/she supplied each of the non-ferrous metals, etc. worth KRW 89,719,000 on September 89, 2010, and supplied one copy of the supply price of KRW 318,716,00 on January 25, 201 to the company E.

2. On September 23, 201, the Defendant issued a false sales tax invoice of KRW 5,847,943,000 in total on 45 occasions from January 12, 201 to June 29, 2010 at the Daejeon High Court, which applied Article 8-2(1)1 and (2) of the Act on the Aggravated Punishment, etc. of Specific Crimes and Article 10(3)1 of the Punishment, etc. of Tax Evaders Act to the criminal facts that “it was issued a false sales tax invoice of KRW 5,847,943,00 in total on 45 occasions from January 12, 201 to June 29, 201,” and the judgment became final and conclusive on October 1, 2011.

In principle, one crime is established for each document when the tax invoice is received, or when the list of total tax invoices by seller or by seller is submitted, in case where an act falling under each subparagraph of Article 10(3) of the Punishment of Tax Evaders Act is committed without supplying goods or services.

Article 8-2 (1) of the Act on the Aggravated Punishment, etc. of Specific Crimes shall specify the total value of supply.