A defendant shall be punished by imprisonment with prison labor for up to six 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

On May 31, 2006, the Defendant, even though not leasing equipment to D, issued a tax invoice of KRW 7,00,000 with false entries in the equipment rental fee of KRW 7,00,000,00, and, even though it was well known, received the said tax invoice from C, and arranged by way of delivering the false tax invoice to E, as described in paragraphs 4 through 15 of the attached list of crimes, from that time until December 30, 206.

Summary of Evidence

1. Entry of C in the third protocol of trial;

1. Each police interrogation protocol of the accused, F, and E;

1. Application of Acts and subordinate statutes to an accusation, written confirmation, transfer or acquisition contract, and a report on completion of data investigation;

1. Article 2 of the Addenda to the Punishment of Tax Evaders Act (amended by Act No. 9919, Oct. 1, 2010); Article 11-2 (5) and (4) 1 of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Oct. 1, 2010);

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

1. Article 62 (1) of the Criminal Act suspended execution (the same type of crime shall not apply);