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

No brokerage or brokerage shall be allowed for issuing or receiving tax invoices under tax-related Acts without supplying or receiving goods or services.

On April 30, 2014, the Defendant: (a) around C Station located in Dongdaemun-gu Seoul Metropolitan Government, the Defendant provided services to E Co., Ltd. (Representative F) and I (Representative J); (b) provided goods or services equivalent to KRW 33,500,000 in supply price to G; and (c) provided goods or services equivalent to KRW 20,000,000 in supply price to I. As such, the Defendant arranged the issuance of each false tax invoice.

Summary of Evidence

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

1. A copy of each statement of H and J;

1. Investigation report- Statement outside of the case and J/H telephone statement;

1. A written accusation against the offender of the Punishment of Tax Evaders Act (stock company E);

1. A copy of a report on completion of investigation into tax offense;

1. Each electronic tax invoice (person G, I supplied);

1. Application of Acts and subordinate statutes to a copy of each written confirmation and a copy of responsibility;

1. Relevant Article 10 of the Punishment of Tax Evaders Act and Article 10 (4) and (3) 1 of the Punishment of Tax Evaders Act concerning the crime, and the selection of fines;

1. The former part of Article 37 of the Criminal Act, and Articles 38 (1) 2 and 50 of the same Act, which aggravated concurrent crimes;

1. Article 70(1) and Article 69(2) of the Criminal Act to attract a workhouse;

1. Article 334 (1) of the Criminal Procedure Act concerning the order of provisional payment;