A defendant shall be punished by imprisonment for not more than ten months.

However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

[Criminal Power] On October 26, 2010, the Defendant was sentenced to imprisonment with prison labor for a crime of fraud at the District Court of Jung-gu on the part of October 26, 201, and the said judgment became final and conclusive on November 28, 2010.

【Criminal Facts】

The Defendant is a person who operated a “D” company from April 25, 2002 to April 24, 2010 at the Government City A-509.

1. On January 25, 2010, the Defendant submitted a list of tax invoices with the Government Tax Offices located in the Government-dong 350, the Defendant: (a) from October 1, 2009 to December 31, 2009; and (b) notwithstanding the absence of the supply of goods to E and F companies during the said period, the Defendant submitted a false statement of the sales list to the two companies, as if he were to supply the goods equivalent to KRW 2,132,471,737 (= KRW 50,064,000, KRW 2,082,40,737).

2. Around April 24, 2010, the Defendant submitted a false statement of the sales office’s total supply price by one buyer on the first half of 2010, stating the false statement of the sales office, as the Defendant supplied the goods equivalent to KRW 974,645,970 to the aforesaid business entity during the said period, although the Defendant did not supply the goods to the F business entity from January 1, 2010 to March 31, 2010.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. The total tax invoice by buyer (2) and the total tax invoice by buyer (2) by buyer by buyer by buyer by buyer by buyer by December 2009);

1. Total tax invoice by buyer (1st 2010);

1. Previous records of judgment: Application of criminal records, inquiry reports (A) and Acts and subordinate statutes;

1. Relevant provisions concerning the facts constituting an offense, and Article 10 (3) 3 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012) of the Act on Punishment of Tax Evaders (amended by Act No. 11210, Jan. 26, 2012);

1. The latter part of Article 37 and the former part of Article 39 (1) of the Criminal Act dealing with concurrent crimes;

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

1. The sum of supply values under Article 62(1) of the Criminal Act of the suspended execution is considerably large amount or the record of being punished for the same crime;