A defendant shall be punished by imprisonment for not less than two years and six months.

The 61 days of detention before this judgment is sentenced shall be included in the above imprisonment.

Punishment of the crime

The Defendant is the representative director of Q Q Co., Ltd. located in Jongno-gu in Seoul Metropolitan Government, who has engaged in the export business of gold bullion (referring to gold ingoting ing inging inging inging 95/1,000 or more in order). With respect to gold bullion transactions, the Defendant has temporarily been subject to the special taxation of value-added tax for a limited period from July 1, 2003 to June 30, 2005 (where gold bullion wholesalers, etc. who have certain qualifications supply gold bullion to tax-free business operators recommended by the Korean Association of Predives Processing Business Cooperatives, etc., the Defendant shall collect value-added tax from the business operators who have been supplied with the gold bullion and pay value-added tax to the head of the competent tax office.) while there is an implementation of the special taxation system of value-added tax (referring to the three tax-free wholesale business operators who have purchased gold bullion at the maximum domestic gold market; whether many gold bullion-free business operators are eligible to obtain approval for purchase or treatment of tax-free gold bullion; and the second domestic sales business operators shall be exempted from each business operators.