If the defendant fails to pay the above fine, 50,000 won shall be one day.

The defendant is a person who actually operates C (State) in Busan Dong-gu B.

No act of delivering or receiving a tax invoice under the provisions of the Value-Added Tax Act without supplying the goods or services.

Nevertheless, around March 20, 2012, the Defendant issued 20 false sales tax invoices (excluding No. 6 per annum in the crime list) equivalent to the supply price of 198,000,000 won to seven business parties, as shown in the separate list of crimes, as if the Defendant provided the service of reinforced concrete construction works equivalent to the supply price of 198,00,000 won to the above D, notwithstanding the fact that the Defendant had not supplied goods or services to the above D, and around that time, from June 30, 2012 to June 30, 2012.

Summary of Evidence

1. Defendant's legal statement;

1. A written accusation;

1. Application of each electronic tax invoice statute;

1. Relevant provisions of the Punishment of Tax Evaders Act and Article 10 (3) 1 of the Punishment of Tax Evaders Act concerning the crimes;

1. The former part of Article 37 of the Criminal Act and Article 20 of the Punishment of Tax Evaders Act among concurrent crimes;

1. 40,000 won shall be added to each fine for each crime described in the judgment of sentence;

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

1. It is so decided as per Disposition for not less than Article 334(1) of the Criminal Procedure Act.