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

Punishment of the crime

The defendant of "2013 Highest 549" is the representative director of (State) D in Gyeongnam Kim-si C.

1. Around December 30, 2011, the Defendant received a tax invoice stating in falsity the supply value equivalent to KRW 1,945,359,450, as if he/she were to receive goods equivalent to KRW 1,945,56,470 in collusion with F, which is an operator of E, even though the fact was that the Defendant received goods equivalent to KRW 1,221,792,980, total supply value from (ju)E.

2. Around February 29, 2012, the Defendant received a tax invoice stating in falsity the supply value equivalent to KRW 34,100,000 as if he/she had conspired with the said F, despite that the Defendant was provided with goods equivalent to KRW 364,520,00,000, in aggregate of supply value from (i) E; and (ii) was provided with goods equivalent to KRW 398,620,00,000.

3. Around March 30, 2012, the Defendant received a tax invoice stating in falsity the supply value equivalent to KRW 123,90,000 as if he/she were to receive goods equivalent to KRW 104,889,00,000, in collusion with the above F, even though the Defendant was to receive goods equivalent to KRW 123,90,00,000, in total supply value from (i)E.e., (ii).

4. On April 25, 2012, the Defendant: (a) around April 25, 2012, without having purchased scrap metal from G, prepared the details of the input tax return as if he purchased scrap metal equivalent to KRW 182,690,00 from G; and (b) falsely prepared a report on the deduction of the input tax amount for waste resources, as if he purchased scrap metal equivalent to KRW 286,02,00 from the total amount of KRW 17, such as G, etc., as indicated in attached Table 1., and submitted the false report to the head of Kim Sea Tax Office for the deduction of the input tax amount of KRW 16,189,924 at that time.

(No. 10-17 No. 10-17, July 25, 2012) “2013 Highest 895”

1. The Defendant was the representative of the H Company, which is a Do and retail company nearby the steel industry. A.

On December 30, 2011, the Defendant is located in the (State) Busan Shipping Daegu around December 30, 201.