A defendant shall be punished by imprisonment for not less than eight months.

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

Punishment of the crime

1. The Defendant violated the Punishment of Tax Evaders Act due to the act of lending the name of the Defendant registered a business operator with respect to the F Company E in the name of the Kimpo-si in the name of D in December 29, 2015, for the purpose of tax evasion, such as a person operating C Company in the name of Kimpo-si from around 2008 to a person operating C Company in the name of Kimpo-si, and a person paying less income tax by distributing the sales of C Company and paying less income tax.

2. On December 24, 2014, the Defendant violated the Punishment of Tax Evaders Act due to the issuance of false tax invoices at the F Company’s office (hereinafter “F Company”) issued false tax invoices amounting to KRW 11,120,000 as if the F Company supplied goods or services equivalent to the supply price of the goods or services to G Company, and issued false tax invoices from that time until April 29, 2016 in the same manner from that time until April 29, 2016, such as issuing false tax invoices.

3. On July 2, 2015, the Defendant in violation of the Punishment of Tax Evaders Act due to receipt of false tax invoices was issued by C Company’s false tax invoices worth KRW 62,590,900 in total three times in total, including that F Company received false tax invoices as if the F Company was supplied with goods or services equivalent to KRW 17,00,000 in supply value, notwithstanding the fact that the F Company received goods or services from C, from C Company.

Summary of Evidence

1. Statement by the defendant in court;

1. A protocol concerning the examination of suspects of D;

1. Application of Acts and subordinate statutes of accusation, accompanying documents (No. 2 to 21 of the evidence list);

1. Article 10 of the Punishment of Tax Evaders Act (the issuance of false tax invoices) and Article 10 of the Punishment of Tax Evaders Act (the issuance of false tax invoices), each of which is applicable to the crime;