Defendant shall be punished by imprisonment for a year and fine of KRW 700,000,000.

When the defendant does not pay the above fine.

Punishment of the crime

The defendant is the actual operator of D Co., Ltd. in Jinju City.

1. No person in violation of the Act on the Aggravated Punishment, etc. of Specific Crimes (Delivery, etc. of False Tax Invoice) shall be issued a tax invoice under the Value-Added Tax Act without being supplied

Nevertheless, around January 13, 2012, the Defendant was issued a false tax invoice of KRW 50,000,000 as the supply price of goods or services, although the fact was not supplied with goods or services by E, at the office of the said corporation.

As above, the Defendant received 44 false tax invoices of KRW 3,341,986,348 from four buyers, such as F, etc., as indicated in the list of crimes, for profit-making purposes, from January 13, 2012 to April 27, 2012, in total, KRW 3,341,986,348.

2. On April 25, 2012 and July 25, 2012, the Defendant violated the Punishment of Tax Evaders Act: (a) filed a preliminary and final tax return on the value-added tax base for the first year, 2012 by filing a list of purchase amounts equivalent to the false tax invoices equivalent to KRW 3,341,986,348, in return for the said return; (b) thereby evading value-added tax amounting to KRW 334,198,634 by fraud or other unlawful means, by filing a list of purchase amounts equivalent to the false tax invoices equivalent to KRW 3,341,98,348.

Summary of Evidence

1. Partial statement of the defendant;

1. Legal statement of witness G;

1. Partial statement of the suspect interrogation protocol of each prosecution against the accused (including H substitute part);

1. Each police interrogation protocol against H, I, J, and K;

1. G statements;

1. Each protocol of examination of suspects of offenses (L, M);

1. Written accusation of the director of the Jinju Tax Office;

1. A copy of the investigation report (E), the investigation report related to trade order (F), the investigation report on value-added tax, and each tax invoice;

1. Each investigation report documents submitted by the suspect A, list of crimes and grounds for judgment, reply to truth-finding tax, progress of the purchasing agency-related cases, etc.