Defendant

A shall be punished by imprisonment with prison labor for eight months and by imprisonment with prison labor for ten months.

, however, from the date this judgment becomes final.

Punishment of the crime

On June 22, 2011, Defendant B, who runs the scrap metal wholesale business, completed his business registration with the trade name called D in the name of Defendant A after obtaining permission from Defendant A.

From July 30, 201 to September 30, 201, the Defendants, in collusion, issued a false tax invoice of the aggregate supply value of KRW 2,950,471,300,00 in the supply value of KRW 2,950,471,30 on three occasions from that time to September 30, 201, including the issuance of a tax invoice under the Value-Added Tax Act, which is written as “F,” “961,300”, “1,60,” “D,” “F” on the date of preparation, notwithstanding the absence of the fact that scrap metal was supplied to F.

Summary of Evidence

1. Defendant A’s legal statement, Defendant B’s partial legal statement

1. Legal statement of a witness A, G, H and I;

1. Copy of business registration certificate;

1. Application of the statutes governing copies of tax invoices;

1. Relevant provisions concerning the facts constituting an offense and the Defendants’ choice of punishment: Article 10(3)1 of the former Punishment of Tax Evaders Act (Amended by Act No. 11210, Jan. 26, 2012); Article 30 of the Criminal Act

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. The portion not guilty of the suspended sentence under Article 62 (1) of the Criminal Act (including the fact that there is no criminal conviction or heavier than the suspended sentence of the same imprisonment and the violation thereof);

1. The Defendants, in collusion, issued false tax invoices over 33 times, such as the list of offenses (1) Nos. 4-36, even though they did not supply or receive goods or services, and received false tax invoices over 28 times, such as the list of offenses (2) Nos. 1-28.

2. In the light of the characteristics of the judgment scrap metal industry, it is difficult to issue a tax invoice from an individual supplier while collecting scrap metal; there exists scrap metal for which the purchased company alleged that it was supplied with scrap metal; there are details of money transaction related to sales and purchase in the accounts of D; and F and D.