Defendant shall be punished by a fine of five million won.

If the defendant does not pay the above fine, KRW 100,000.

Punishment of the crime

From January 1, 2008 to November 8, 2010, the Defendant is a person who has worked as the head of the management strategy office of the E-stock company engaged in software development and consulting business in Jung-gu Seoul Metropolitan Government.

1. Around December 11, 2008, the Defendant received false tax invoices: (a) around 11, 2008, at the office of the fiveth floor E Co., Ltd. in Seoul Jung-gu, Seoul; (b) instead of being supplied goods or services, and (c) instead of being provided with goods or services, (d) the Defendant received a false tax invoice stating “I” on December 11, 2008; (b) the value of supply 1,601,556,547. On December 15, 2008, the Defendant issued a false tax invoice; (b) around December 15, 2008, the Defendant issued a false tax invoice stating “I” without supplying goods or services at the same place as indicated in paragraph (1) and without supplying goods or services at the same time as indicated in paragraph (1).

Summary of Evidence

1. Legal statement of witness F;

1. The statement of a witness G and H in the fourth protocol of the trial, the statement of a witness I in the fifth protocol of the trial;

1. The second protocol of interrogation of the defendant's suspect against the defendant, which included H

1. Each police statement made to G and I;

1. A written accusation;

1. A document of completion of the investigation;

1. Application of Acts and subordinate statutes on purchase tax invoices and sales tax invoices;

1. Relevant provisions concerning the facts constituting an offense, and Article 11-2 (4) 1 of the former Punishment of Tax Evaders Act (wholly amended by Act No. 9919, Jan. 1, 2010; hereinafter the same shall apply) of the Act on Punishment of Tax Evaders selection of punishment;

1. The former part of Article 37 of the Criminal Act, and Article 4 (2) of the former Punishment of Tax Evaders Act;

1. Determination of sentence;

(a) A crime listed in its holding: 2.5 million won;

(b) Crimes of subparagraph 2 in its holding: 2.5 million won;

(c) Total amount: 5 million won; and

1. Articles 70 (1) and 69 (2) of the Criminal Act for the detention of a workhouse;

1. Article 334 (1) of the Criminal Procedure Act of the provisional payment order;