When the defendant does not pay the above fine, 100,000 won.

From May 1, 2008 to July 30, 2012, the Defendant started home-based business with the trade name “D” in Jung-gu Incheon Metropolitan City.

1. On January 27, 2012, the Defendant entered the list of total tax invoices by customer and filed a false list of total tax invoices by customer who received goods or services from the E Company and the F Company, even though there was no supply of goods or services from the E Company, the Defendant entered the list of total tax invoices by customer and submitted it to the Government, as if he received goods or services in total of KRW 343,05,877 from the F Company, as he received goods or services from the E Company.

2. The Defendant filed a false statement in the list of total tax invoice by buyer at the time and place specified in paragraph (1) and filed a false statement in the list of total tax invoice by buyer, as if “D” supplied goods or services equivalent to KRW 84,973,635 to “G company” in spite of the absence of the fact that goods or services were supplied to “G company”, and submitted it to the Government.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Application of supplementary protocol, value-added tax return, tax invoice Acts and subordinate statutes;

1. Relevant Article 10 (3) 3 of the Punishment of Tax Evaders Act and the selection of fines for the crimes, and each provision of the same Act concerning the punishment;

1. Of concurrent crimes, the former part of Article 37 of the Criminal Act and Article 20 of the Punishment of Tax Evaders Act (the provisions on restricted aggravation of fines concerning concurrent crimes in Article 38 (1) 2 of the Criminal Act shall not apply, and the amount of fines for each crime shall be added up after calculating the amount of fines for

1. A fine of KRW 10,000 (a fine of KRW 8,000,000 (a fine of paragraph (1) at the time of sale) [a fine of KRW 2,000,000 (a fine of KRW 2,000)];

1. Articles 70 and 69 (2) of the Criminal Act for the detention of a workhouse;

1. The list of tax invoices for sentencing under Article 334(1) of the Criminal Procedure Act shall be entered falsely.