A defendant shall be punished by imprisonment with prison labor for ten months and by a fine of 400,000,000 won.

The defendant does not pay the above fine.

Punishment of the crime

[Status of the Defendant] From around 2006 to 2011, the Defendant is the actual operator of the E in whose name the Seo-gu Busan Island was 508, and of F (title representative G) located in the same place.

[Specific Details of Crimes]

1. A list of false purchase and sale tax invoices in the F name;

A. A. Around January 31, 2007, the Defendant submitted a false list of total tax invoices (1) as if he was supplied with goods or services equivalent to KRW 137,339,300 from E in spite of the fact that he did not receive any goods or services upon filing a value-added tax return in Busan Seosan Tax Office for the year 2006.

(2) On January 31, 2008, the Defendant filed a value-added tax return for the year 2007 with the Busan Seosan Tax Office, stating the list of total tax invoices in F, as if he received goods equivalent to KRW 78,632,00 from E, even though he did not receive any goods or services, the Defendant entered the list of total tax invoices in F, and submitted them.

(3) On January 31, 2009, the Defendant filed a list of total tax invoices by entering the list of total tax invoices into the list of total tax invoices as if he received goods worth KRW 800,000 from the above two enterprises, including the amount equivalent to KRW 530,000,000 from the distribution which he used in F in spite of the absence of goods or services, and the amount equivalent to KRW 270,00,000 from the sale which he used in F in spite of the absence of goods or services.

(4) On January 31, 2010, the Defendant filed a list of total tax invoices by entering the list of total tax invoices in F, as if he received goods equivalent to KRW 153,375,000 from E, even though he did not receive any goods or services by filing a value-added tax return for the year 2009 on the Busan Seosan Tax Office.

B. On January 31, 2007, the Defendant reported the value-added tax return for the year 2006 on the Busan Seosan Tax Office around January 31, 2007.