A defendant shall be punished by imprisonment for not less than eight months.

However, the execution of the above punishment shall be suspended for two years from the date this judgment became final and conclusive.

Punishment of the crime

The Defendant, from April 5, 201 to December 30, 2011, is a person who operated a high-railroad box with the trade name “E” in Busan-gun, Busan-gun from April 5, 201.

No person shall issue or be issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services, and shall submit to the Government a list of total tax invoices by seller under the Value-Added Tax Act with false entries therein, without supplying or being supplied with such goods or services.

Nevertheless, on July 31, 2011, the Defendant conspired with F, in collusion with F, received a false tax invoice for the total supply value of KRW 1,602,691,30 from “I” to “E,” and the Defendant submitted a false tax invoice for the same period as “E” received a false tax invoice for profit-making purposes as if the “E” received a false scrap metal equivalent to the same supply value from “I”. From July 1, 201 to December 31, 201, the Defendant submitted a false tax invoice for the total supply value of KRW 6 months from “I” to “E” from “I,602,691,30, and from “E” to “I,” and the same period, submitted a false tax invoice for the total supply value of KRW 1,74,71,717,727,717,70,717, as if the “E” were supplied to the Government as “I” (E).

After all, the Defendant issued a false tax invoice amounting to KRW 3,350,269,036 in total amount of supply value without supplying or being supplied with goods or services, and submitted to the Government a list of total tax invoices by customer, which entered false matters.

Summary of Evidence

1. Partial statement of the defendant;

1. Each legal statement of witness F, J, K and L;

1. Business registration certificate (E);

1. Details of each account and the details of bank transactions;

1. A final return of value-added tax on a general taxable person (2nd 201).