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 this judgment becomes final and conclusive.

Punishment of the crime

C Co., Ltd. (hereinafter referred to as "C") was a corporation established for the purpose of wholesale and retail business of petroleum on May 2, 2006, and D's representative director from October 19, 2006, but it was a fact that E has overall control over the operation of C as an actual manager.

E Around October 25, 2007, at the time of filing a preliminary return of value-added tax for the second period of 2007 in Ulsan District Tax Office, and the fact is the same year from July 1, 2007.

9. During the period of up to 30.30, C did not have received goods equivalent to KRW 5,671,929,554 in total from customers, such as F, etc., and provided goods equivalent to KRW 5,749,742,491 in total to customers, such as G, Dong Energy, etc. In the absence of any fact that C had supplied goods equivalent to the total value of KRW 5,671,929,554 in total, during the above period, it submitted a false list of tax invoices by customer and a list of total tax invoices by customer to the public official in charge of each customer, such as H, Dong Energy, and that C had supplied goods totaling KRW 5,749,742,49,491 in total, during the above period.

On December 5, 2007, the public official in charge of the Ulsan tax invoice determined that the contents of the list of total tax invoices by seller and by customer are false in the process of examination, and investigated D as to whether each of the above list of total tax invoices is false or not.

Around December 17, 2007, E, known of the fact that the investigation was conducted as above from D, proposed that “If the Defendant, who was aware of the fact that it was in the middle-gu Gda bank of Ulsan Metropolitan City, is being investigated as a matter of issuance of a false tax invoice C from Ulsan Metropolitan Government, it would give rise to KRW 100 million to the foundation of funeral in return for the fact that the Party operates the company as an unemployed owner of C and the issuance of a tax invoice is being conducted as it was conducted by the Party,” and the Defendant accepted the above proposal in that place.

Accordingly, the defendant is accompanying with E and D on the same day and is in an infinite office in the vicinity of the above multilateral bank.