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

Punishment of the crime

On December 13, 2011, the Defendant was sentenced to a suspended sentence of imprisonment with prison labor for larceny, etc. at Seoul Northern District Court on April 21, 201, and the said judgment became final and conclusive on December 21, 2011.

On October 25, 2009, the Defendant: (a) filed a preliminary return of value-added tax on the two-year return on October 25, 2009, the Defendant: (b) provided goods and services under the Value-Added Tax Act; (c) provided goods and services to E and six business entities; (d) provided goods and services in an amount equivalent to KRW 141,877,00,000 in total; (c) provided goods and services to E and six business entities; (d) submitted a false list of the total tax invoice by stating the total of the supply price of the goods and services in an amount equivalent to KRW 117,00, as the total of the supply price of the goods and services provided under the Value-Added Tax Act; and (e) submitted a false list of the total of supply price by eight times in total as indicated in the column of the total amount reported on the list of crimes committed in the attached Form, from July 25, 2011.

Summary of Evidence

1. Defendant's legal statement;

1. A report on termination of the recipient's investigation;

1. Value-added tax return:

1. A protocol concerning the examination of each police suspect against F and G;

1. Previous records of judgment: Application of criminal records, inquiry reports, investigation reports (report accompanied by a copy of judgment) and other Acts and subordinate statutes;

1. Article 11-2(4)3 of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010) (attached Form 1) on criminal facts; Article 11-2(4)3 of the former Punishment of Tax Evaders Act (amended by Act No. 9919, Jan. 1, 2010); Article 10(3)3 of the former Punishment of Tax Evaders Act (amended by Act No. 11210, Jan. 26, 2012) (attached Form 2 through 8) on each of the tax offenses (the submission of a false list of total tax invoices by entry in the list of crimes);

1. The latter part of Article 37 and Article 39 (1) of the Criminal Act concerning concurrent crimes;

1. The reasons for sentencing under the former part of Article 37, Article 38(1)2 and Article 50 of the Criminal Act among concurrent offenders are the same.