A defendant shall be punished by imprisonment with prison labor 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

【Criminal Records】 On July 10, 2015, the Defendant was sentenced to 10 months of imprisonment with prison labor for a crime of violating the Punishment of Tax Offenses Act at the Seoul Northern District Court and 2 years of suspended execution, and the said judgment became final and conclusive on July 18, 2015.

【Criminal fact-finding by the Defendant is a person who operated a D Co., Ltd. that manufactures and sells PVC ingredients from around March 30, 201 to October 27, 2014 at both weeks.

1. No person who issues a false tax invoice shall issue any tax invoice under the added-value-added tax-related Acts without supplying or receiving any goods or services;

On January 24, 2013, the Defendant issued a false tax invoice equivalent to KRW 11,500,000 in the supply price as if he/she supplied goods or services without supplying goods or services to the “E” company. From that time to December 31, 2013, the Defendant issued a false tax invoice equivalent to KRW 537,569,00 in total for 25 times, as shown in the attached Table 1, from that time until December 31, 2013.

2. No person who submits a sum table of separate tax invoices by purchaser shall submit to the Government a false sum table of separate tax invoices by purchaser under the added-value-Added Tax-Related Acts without being supplied with goods or services;

On April 25, 2013, the Defendant submitted to a tax official a list of total tax invoices by the purchasing company, stating an amount equivalent to KRW 238,470,00,00 of the supply price, as if he/she was supplied with goods or services without being supplied with goods or services from the “F” company, and submitted to a tax official a list of total tax invoices by the purchasing company, stating the false amount equivalent to KRW 238,470,00,00, from that time, until January 24, 2014, the Defendant submitted to the tax official a list of total tax invoices by the purchasing company, including the second period of the list of crimes in the attached Table 2.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. A report on the conclusion of investigations related to trade order;