Defendant

Oral Materials

Defendant shall be punished by a fine of 12,000,000 won.

When the defendant fails to pay the above fine, the defendant shall be confined in a workhouse for a period calculated by converting 50,000 won into one day.

In order to order the provisional payment of an amount equivalent to the above fine.

The Defendant, from June 2008 to December 2, 2009, actually operated Nonindicted Co. 1 corporation under the △△ Building underground of Dobong-gu Seoul Metropolitan Government (number omitted), was a person who was delegated by Nonindicted 4, the representative of the ○ letter, to report the tax of the ○ letter.

1. Issuance of sales tax invoices;

Around February 25, 2007, the Defendant issued a tax invoice of KRW 537,857,400, total supply value of KRW 537,857,400, from that time to December 5, 2008, including the issuance of a tax invoice under the Value-Added Tax Act stating “28,379,600,” “1,” “28,379,600,” “28,379,600,” “1,” “the supplier,” “the recipient,” and “the recipient,” in the same manner, regardless of the fact that the Defendant supplied the clothing to Nonindicted Co. 1 in the ○○ letter.

2. Receipt of purchase tax invoices;

A. On October 31, 2007, the Defendant received a tax invoice stating “1,00,000 won”, “1,00,000 won”, “5,060,000 won”, “non-indicted 3,” “the supplier,” and “the recipient,00,000,00” from Nonindicted 5, the Defendant received a tax invoice from Nonindicted 3’s office located in the Nam-gu Incheon Metropolitan City Drawingdong (hereinafter omitted).

B. On November 30, 2007, at the office of the above non-indicted 3 Co., Ltd., the Defendant was issued a tax invoice stating “the value of Nov. 30, 2007”, “5,080,000 won”, “non-indicted 3 Co., Ltd.”, and “the recipient” as of November 30, 2007.

3. Entry in the list of total tax invoices by customer, and submission.

On July 25, 2008, the Defendant reported on the confirmation of value-added tax on the ○○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ was supplied with goods or services equivalent to KRW 13,495,738 from the “the head of Incheon-dong,” and submitted the list of total tax invoices to the public official in charge of the above tax office as if he was supplied with goods or services equivalent to the same amount.

1. Defendant's legal statement;

1. A protocol concerning the suspect examination of the accused;

1. A report accompanied by a list of total members;

1. A written accusation;

1. Article relevant to the facts constituting an offense and the selection of punishment;

Article 11-2 (4) 1 and 3 of the former Punishment of Tax Evaders Act (wholly amended by Act No. 9919, Jan. 1, 2010);

1. Aggravation for concurrent crimes;

Article 37 (former part of Article 37 of the Criminal Act and Article 4 (2) of the Punishment of Tax Evaders Act. Article 4 (2) of the Punishment of Tax Evaders Act does not apply to the restriction on aggravation of the concurrence of fines under Article 38 (1) 2 of the Criminal Act)

1. Detention in a workhouse;

Articles 70 and 69(2) of the Criminal Act

1. Order of provisional payment;

Article 334(1) of the Criminal Procedure Act

1. Grounds for sentencing;

It should also be considered that the defendant filed a revised return after the crime of this case and paid most of the taxes therefrom and that the defendant was punished in relation to the tax of this case.

[Attachment]

Judges Kim Chang-chul