Defendant shall be punished by a fine of KRW 8,000,000.

When the defendant does not pay the above fine, 100,000 won.

Criminal facts

【Criminal Power】 On December 5, 2012, the Defendant was sentenced to imprisonment with prison labor for three years and a fine of 2.5 billion won for violating the Act on the Aggravated Punishment, etc. of Specific Crimes (tax) at the Daejeon High Court, and the said judgment became final and conclusive on the 26th

【Basic Facts” in collusion with B, the Defendant established the “D” company in the name of the Defendant in Seosan City, in collusion with B, and subsequently, even though B et al. secured non-ferrouss from the secondhand goods, a direct material seller, and supplied them to the sales office such as Il Metal Co., Ltd., the said D et al., but did not deliver non-ferrouss on the day metal, etc., the Defendant prepared a tax invoice under the name of D

【Criminal Facts” or “services shall not be supplied, and shall not be submitted to the Government by stating false information on the list of buyer by buyer under the Value-Added Tax Act.

Nevertheless, on July 25, 2011, the Defendant filed a final tax return on the first half of the year 201 of the above D-D-201 with the Seosan Tax Office, and submitted a list of false sales tax invoices equivalent to KRW 2,659,23,150 (value-added tax 265,923,315) with the content that D did not engage in real transactions with the Japanese metal and large-scale industry, the company, sports resources, E, alternative cable, the company, and Taewon-won industry, but it did not engage in real transactions with the aforementioned company by pretending that B engaged in such transactions as D, even though D made such transactions.

Summary of Evidence

1. Defendant's legal statement;

1. The police statement concerning B;

1. A written accusation;

1. A copy of the total tax invoice by buyer and a copy thereof;

1. Previous convictions in the judgment: Application of Acts and subordinate statutes of the Daejeon District Court Decision 201No204, 211 and 77, Daejeon High Court Decision 201No204, 211 and 428, which are the result of confirmation before and after the disposition, and the result of confirmation;

1. Relevant provisions concerning facts constituting an offense and the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012; hereinafter the same shall apply) of which punishment is chosen.