Defendant shall be punished by imprisonment with prison labor for a year and six months, and a fine of eight hundred million won.

When the defendant does not pay the above fine.

Punishment of the crime

[Criminal Power] On June 27, 2014, the Defendant was sentenced to eight months of imprisonment for the obstruction of performance of official duties by the Seoul Western District Court, which became final and conclusive on November 21, 2014.

【Criminal Facts】

In around the end of 2012, the Defendant: (a) received a proposal from the friendly job offering C of the birth, stating that “the Defendant will give 300 million won ,00 million won per month if he/she lends his/her name in the name of establishing a company and registering a business; and (b) had the documents necessary for the registration of the business as the representative director of E (hereinafter “E”) of the said C and D, from January 2013 to June 2013, the Defendant served as the documents necessary for the registration of the business.

1. On April 25, 2013, the Defendant: (a) filed a preliminary return on the value-added tax base for the first year of 2013 with the Seocheon Tax Office located in Seocheon-si on April 25, 2013; and (b) the Defendant, even though there was no fact that the Defendant supplied goods or services to the Marine T&A Co., Ltd, entered the supply price of goods or services in the total of 13 selling places, such as entering the supply price of goods or services equivalent to KRW 267,096,00,000, the sum table of tax invoices by false selling places and submitted it to the Government.

2. On April 25, 2013, the Defendant: (a) filed a preliminary return of value-added tax for the first year of 2013 in the Bupyeong-si District Tax Office, which was located in Seocheon-si; (b) on April 25, 2013, the Defendant prepared and submitted to the Government a total of 3,91,291,650 won in total, including the fact that no fact was found to have been supplied with goods or services from the advanced countries, but entered as if he had been supplied with goods or services equivalent to the total value of 3,91,291,650 won.

Accordingly, the Defendant, in collusion with the above C and D, submitted to the Government a list of total tax invoices by false purchaser and seller amounting to KRW 7,838,947,190 for profit-making purposes.

Summary of Evidence

1. Partial statement of the defendant;

1. Each legal statement of witness F, G, H, and I.