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

except that 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

On July 14, 2005, the Defendant established F Co., Ltd. (hereinafter “F”) for the purpose of developing, manufacturing, and selling software under the name of E, one of his employees, and actually operated the said company.

No one shall be issued or issued a tax invoice under the Value-Added Tax Act without supplying or being supplied with goods or services.

1. Around September 30, 2008, the Defendant issued a tax invoice at the F Office located in the 9th floor of the Gangnam-gu Seoul Metropolitan Building, and from September 30, 2008 to June 30, 2009, even if F did not supply the goods or services equivalent to KRW 340,000,000 to H Co., Ltd. (hereinafter “H”), the Defendant issued a tax invoice in the amount of KRW 110,000,000,000 as if F supplied the goods or services equivalent to the said amount to H, including the issuance of a tax invoice in the attached list 1 to 3,5,6,8,108,10,13,20,20,000 won as indicated in the attached list of crimes.

2. On October 1, 2008, the Defendant received the processing tax invoice: (a) around October 1, 2008, at the place indicated in the above Paragraph 1., and even if F was not supplied with goods or services equivalent to KRW 200 million from H, the Defendant was issued three copies of the tax invoice stating false amount of KRW 415 million, including that F was issued one tax invoice as if he was supplied with the goods or services equivalent to the same amount from H; and (b) around October 1, 2008, as indicated in the attached Table 2 No. 13 through No. 15, 2008.

Summary of Evidence

1. Partial statement of the defendant;

1. Partial statement of witness E;

1. Some statements made by the police and prosecutor's suspect interrogation protocol regarding E;

1. Application of Acts and subordinate statutes in part of each copy of the tax invoice (No. 10-56 No. 10-56) attached to the written accusation;

1. Relevant provisions concerning facts constituting an offense and the former tax evasion in the choice of punishment;