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

However, the execution of the above punishment shall be suspended for two years from the date of the final judgment.

Punishment of the crime

The defendant is a person engaged in the business of manufacturing motor vehicle parts, etc. under the trade name of Kimhae-si Co.

1. On July 31, 2010, the Defendant received five copies of a tax invoice with the content that the Defendant received goods or services, and that the Defendant received services equivalent to KRW 33550,000,000 from D Co., Ltd., without being supplied with goods or services at D Co., Ltd., and from that time until December 27, 2010, five copies of a tax invoice with the total value of KRW 577,450,000,000, as shown in the list of crimes in the attached Table, from that time.

2. On September 26, 2010 and January 24, 2011, the Defendant filed an electronic tax return on the value-added tax for the second term of 2010 via the National Tax Service’s website at a place under the foregoing paragraph (1) of the same Article, by filing a tax invoice received without real transaction as indicated in the foregoing paragraph (1) with the purchase amount, and thereby having the amount deducted from value-added tax KRW 5745,50,000 on January 26, 201, the Defendant evaded taxes by fraud or other unlawful means.

3. In filing a corporate tax return for the year 2010 on March 31, 2011 through the National Tax Service’s website at a place under the above 1.3.3, the Defendant, like the foregoing 1, submitted a corporate tax base and tax return for calculating the amount on a tax invoice received without real transaction as a cost, thereby evading taxes by deducting KRW 95,387,000 from corporate tax on April 1, 201, and by fraud or other unlawful act.

Summary of Evidence

1. Defendant's legal statement;

1. Circumstances of tax offenses, opinions on disposition of tax offenses, and copies of tax invoices;

1. A written accusation;

1. Application of Acts and subordinate statutes to an investigation report (Attachment to documents related to corporate tax reporting);

1. Article 3 (1) and Article 10 (3) 1 of the Punishment of Tax Evaders Act and the selection of punishment for a crime;

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

1. All kinds of suspended execution, such as the fact that there is no criminal record or more than the same kind of suspended execution or that there is no criminal record or higher than the suspended execution, and that there is against the fact that tax evasion is being paid.