Defendant shall be punished by imprisonment for a term of KRW 3,00,000,000 (three hundred million) for a term of two years and six months, and fine for negligence.

The above fine shall not be paid by the defendant.

Punishment of the crime

On February 10, 2011, the Defendant issued a false tax invoice to the effect that H has supplied scrap metal equivalent to KRW 106,682,40,00 to L, and that from that time, from that time, from April 14, 2011, H (title I; hereinafter “H”) and the J (title K; hereinafter “J”) as an operator of the company and the business establishment of the said company and the Defendant: (a) around February 10, 201, H has supplied scrap metal equivalent to KRW 106,682,40 to L; and (b) issued a false tax invoice to the effect that H has supplied scrap metal equivalent to KRW 1,729,950,520, as shown in the Schedule of Crimes (1).

[The tax invoice Nos. 10, 15 is cancelled on each issue date and issued with the revised tax invoice Nos. 11, 16. However, the above Chapter 4 is excluded from the issue price: Provided, That the "total amount of issued tax" in the list of crimes (1) is not included in the issue price of the cancelled tax invoice, and if the supply price of 159,839,100, which is found not guilty as seen later, is deducted from the total amount of 1,729,950,520 (=1,889,789,789,620 - 159,839,100). On July 15, 2010, the Defendant continued to receive the tax invoice from M to 181,789,620 won (=the total amount of supply price of 1,500 won) and the total amount of supply of 300 won from M from 1,781,07.10

Accordingly, the Defendant received a false tax invoice of 16,816,284,590 won in total for profit-making purposes.

Summary of Evidence

1. Each legal statement of N,O, P, K, Q, R, S, and T;

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

1. The suspect examination protocol of K by the prosecution;

1. Statement by U prosecutor;

1. R and V police statement;

1.Each.