Defendant shall be punished by imprisonment with prison labor for not less than two years and by a fine not exceeding 790 million won.

The defendant does not pay the above fine.

On February 9, 2011, the Defendant was sentenced to a suspended sentence of two years for six months for a violation of the Act on Special Cases concerning Regulation and Punishment of Speculative Acts, Etc. at the Daejeon District Court on February 9, 201.

2. 17. The judgment became final and conclusive.

Criminal facts

No person shall submit to the Government a sum table of accounts for individual tax accounts by customer or purchaser under the Value-Added Tax Act, without supplying or receiving goods or services for profit, by falsely stating such sum table.

The defendant is the representative of E in the following city D in the following cities:

The Defendant, in collusion with F, issued a processed tax invoice as if he was supplied with goods or services, and then submitted it to the Government by stating a list of the invoice of separate tax accounts of the seller, and conspired to receive a certain amount of fee by aiding and abetting the evasion of value-added tax on non-data, although the above E had not actually supplied goods or services.

On January 24, 2011, the Defendant, along with F, prepared a list of total tax invoices by customer, stating false details that E supplied 7,713,206,420 won to four enterprises, including G, etc., for two years of 2010 through the National Tax Service Homebook Nos. 1 to 4 times a year, and additionally submitted a list of total tax invoices by customer, stating false details that E supplied 7,713,206,420 won to four enterprises, such as G, etc., at the tax office located in the Jung-gu, Daejeon Special Metropolitan City, on January 31, 2011, as indicated in No. 5 of the list of crimes, at the tax office located in Jung-gu, Daejeon Special Metropolitan City, the Defendant prepared a list of total tax invoices by customer mail, stating that E supplied 174,480,000 won in total supply price, during the two years of 2010.

However, it is true that E in the name of the defendant is a bombombombombombombombomb's business (any business entity purchases non-refinites from the name and non-refinites without receiving the tax invoice, and then the tax related to the sales is paid.