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

Punishment of the crime

On April 23, 2009, the Defendant was sentenced to one year to imprisonment for a violation of the Act on the Punishment of Sexual Crimes and the Protection of Victims, etc. at the Busan High Court, and completed the execution of the sentence on February 1, 2010.

The defendant is the representative director of D Co., Ltd. in Kimhae-si.

1. No one shall issue a tax invoice under the Value-Added Tax Act without supplying any goods or service;

On April 30, 2010, the Defendant issued a false tax invoice prepared as if the Defendant supplied scrap metal equivalent to KRW 152,950,900 to the supply price of supply price to F who operates E even though the Defendant did not supply scrap metal at D office.

In addition, the Defendant, from that time until July 31, 2010, issued a false tax invoice of the total supply value of 482,455,350 won, as shown in the attached list of crimes, even though there was no fact that the scrap metal was supplied at the same place, from that time, until July 31, 2010.

2. On July 25, 2010, the Defendant filed a final return of value-added tax on the first half of the year 2010 with Kim Jong-dong, Kim Jong-dong, Kim Jong-dong, the Defendant filed a total of 397,514,450 won in total, on three occasions, to the F that operates E, as shown in the attached Table Nos. 1 through 3, even though he did not have supplied the scrap metal, and submitted to the person in charge, a total of 458,320,750 won in total, on three occasions, to the person in charge of each sales stating that he/she supplied the scrap metal equivalent to the total of 458,320,750 won in total.

Accordingly, the defendant submitted a list of total tax invoices by customer under the Value-Added Tax Act to the government by making it false.

3. On November 10, 2010, the Defendant: (a) filed a preliminary return of value-added tax for the second period of No. 2010 in Kim Jong-dong, Kim Jong-dong, Kim Jong-dong, Inc. on the ground that the Defendant did not deliver scrap metal; (b) operates E as shown in the [Attachment] list No. 4.