1. The defendant shall be punished by imprisonment for a year and a fine of 2,00,000 won; and

2. The defendant does not pay the above fine.

Punishment of the crime

The defendant is the representative director of E, a corporation which mainly engages in the production of game instruments in Busan-gu D, and has overall control over the business of the above corporation.

1. Violation of the Punishment of Tax Evaders Act;

(a) No person liable to prepare and issue a tax invoice under the Value-Added Tax Act shall issue it;

On January 301, 2009, the Defendant supplied F with part of the game machine equivalent to KRW 2,337,909 of supply value to F, and did not issue a tax invoice from that time to December 30, 201, the Defendant did not issue a tax invoice of KRW 3,352,354,137 of supply value in total over 7,842 times as shown in the separate crime list (1).

(b) No person who is obligated to receive a tax invoice under the Value-Added Tax Act shall be issued a tax invoice in collusion;

The Defendant, around January 3, 2009, did not issue a tax invoice of the total supply value of KRW 2,484,520,853 each over KRW 4,570, as shown in the separate sheet of crime (2) between the two countries, including the fact that the Defendant was supplied with the game machine parts equivalent to KRW 1,083,00 from F, but did not issue a tax invoice from December 31, 201.

(c) No person who submits a payment record of false earned income shall submit it to a tax office with false entry of a payment record of earned income without being provided with labor.

On February 28, 2010, the Defendant provided labor equivalent to KRW 9,600,00 in total even though he did not have been provided with labor from G during the taxable period of 2009, and submitted a false statement of wage and salary income to the said tax office from February 29, 2012, and from that time until February 29, 2012.