Defendant shall be punished by imprisonment for not less than two years and six months and by a fine not exceeding 5,169,476,000 won.

The above fine shall not be paid by the defendant.

Punishment of the crime

The facts charged were appropriately revised to the extent that it does not impede the defendant's exercise of right to defense.

[Status of Defendant and accomplice] According to the evidence duly adopted and examined by this court, the actual business owner of B Co., Ltd. and the Defendant participated in the instant crime according to C’s instructions

Recognizing that it is recognized (see, e.g., 1, 6 pages of the transcript of the witness examination of witness D attached to the second trial protocol, 3-5 pages of the witness examination of witness E, 3-15 pages of the investigation records, 1535 pages of the investigation records), part of the facts charged is revised accordingly.

From March 12, 2004 to May 27, 2004, C established, under the name of the representative director, G in the name of “B” (in the case of a corporation, the part of “stock company” is omitted) under the title of “B” (in the case of a corporation, the part of “stock company” is omitted) of gold bullion exempt from value-added tax in Gangseo-gu Seoul Metropolitan Government (referring to gold ingoting at least 995/100 or gold ingoting at least 995/100, or tax at Myeon), which is exempted from value-added tax, and provided the Defendant and E with raising and concealing the land president.

The defendant and E are responsible for recruiting and managing the president in the direction of C, by inviting G, which is the chief of B's B's B's B's B's B's B's B's B's B's B's escape to China after closure of business, and one name H has recruited the chief of the B's account and managed the branch president by opening the account in their name. G is the representative director in the name of B, and I is an employee in charge of monitoring G.

【Defendant of the instant crime】

1. The gold bullion wholesalers, etc. who temporarily meet certain qualifications from July 1, 2003 to June 30, 2005, who received a recommendation of tax exemption from persons recommended for tax-free transactions, such as J, etc., in order to revitalize financial markets related to gold bullion, and promote the cultivation of gold bullion transactions, in order to implement the special taxation of value-added taxes on gold bullion.