A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for one year from the date this judgment becomes final and conclusive.

Punishment of the crime

The defendant is the representative of the Silung-si B, B, 28, 305, 305, for the purpose of the wholesale and retail of scrap metal and non-ferrous iron.

1. On April 25, 2011, the Defendant submitted a list of total tax invoices for false purchase on or around April 25, 2011, when filing a preliminary return of value-added tax for the first time in January 2011 to the Si Tax Office (State) in the Si Tax Office in the Si Tax Office in the Si Tax Office in the Si Tax Office in the Si Tax Office in the Si Tax Office in the Si Tax Office in the Si Tax Office in the Si Tax Office in the Si Tax Office in the Si Tax Office in the Si Tax Office. The fact was (State)C prepared a false list of total tax invoices for the supply of goods or services equivalent to KRW 282,397,170 from D, and E from E, and submitted it to the Si Tax Office

2. Around July 25, 2011, the Defendant submitted a false list of total tax invoices to the Defendant, on July 25, 2011, filed the final return of value-added tax for the year 1, 2011 against the said note (State)C, and (State) submitted a false list of total tax invoices as if he was supplied with goods or services in an amount equivalent to KRW 182,180,000 from E, even though the C had not received any goods or services from E.

3. On October 25, 2011, the Defendant submitted a list of total tax invoices for false purchase on or around October 25, 2011, upon filing a preliminary return of value-added tax for the second period of 2011 on the said note (State)C on or around October 25, 201, the Defendant prepared a false list of total tax invoices for total tax invoices and submitted a false list of total tax invoices to the Si Interest Service, even though (State)C was not supplied with goods or services equivalent to KRW 107,041,110, and from E, KRW 61,234,700 from E.

4. On January 25, 2012, the Defendant submitted a false list of total tax invoices to the Defendant, on or around January 25, 2012, filed the final return of value-added tax for the second period of 201 on the said notes of interest, (i) around January 25, 2012; and (ii) the fact is that (iii) C was supplied with goods or services equivalent to KRW 38,103,80 from F, a false list of total tax invoices as if it was supplied with such goods or services.