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

except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

No person who engages in the wholesale business, etc. of scrap metal or steel structure with the trade name "D" in Nam-gu, Nam-gu, and no one shall be issued a tax invoice under the Value-Added Tax Act without being supplied or supplied with goods or services.

On February 28, 2011, the Defendant purchased scrap metal equivalent to KRW 62,928,750, in spite of no fact that the Defendant purchased scrap metal from E at the above D office, including issuance of one false purchase tax invoice from E, from February 28, 2011 to the same year.

4. During the period of 29.2, as shown in the annexed List of Crimes, the scrap metal of 1,008,371,340 above total was supplied from F without being supplied with the goods or services was issued 23 copies of the false purchase tax invoice as if it were supplied from F.

Summary of Evidence

1. Partial statement of witness E;

1. A protocol of examination of part of the defendant by prosecution;

1. Part of the police statement of E;

1. Copies of each protocol of trial;

1. Copy of each protocol of suspect examination of prosecution concerning E;

1. A copy of the protocol of partial prosecutorial statement concerning G;

1. Each tax invoice;

1. A copy of each judgment;

1. Application of statutes on the final return of value-added tax, the list of total tax invoices by customer and the list of total tax invoices by seller;

1. Relevant provisions of the Punishment of Tax Evaders Act concerning the facts constituting the crime and Article 10 (3) 1 of the Punishment of Tax Evaders Act which choose the penalty;

1. Of concurrent crimes, the former part of Article 37, Articles 38 (1) 2 and 50 of the Criminal Act;

1. Judgment on the assertion by the defendant and his defense counsel under Article 62(1) of the Criminal Act

1. The summary of the assertion is that the Defendant purchased and sold a normal scrap metal from the E that operates the F, and the Defendant did not have any intention to issue a false tax invoice from E because he did not know at all that he was neither the owner of the scrap metal nor the true seller.

2. Determination

A. The former Punishment of Tax Evaders Act of December 31, 2004