When the defendant does not pay the above fine, 250,000 won.

On September 10, 2010, the LAB is a company established for the purpose of the iron-based wholesale business, etc., and has the office in the 3th floor of Busan Suwon-gu, and the defendant is the representative director of the above company.

1. No tax invoice under the Value-Added Tax Act shall be issued without supplying any goods or services;

On May 8, 2012, the Defendant issued a tax invoice with 100 million won of supply price as if the Defendant supplied goods or services to the KCAD, although there was no supply of goods or services.

In addition, from around that time to October 10, 2013, the Defendant issued 28 false tax invoices over 28 times as shown in the [Attachment Table Nos. 1, 5, and 31].

2. He/she shall not be supplied with any goods or services but shall not be issued a tax invoice under the Value-Added Tax Act;

In fact, the Defendant received, on May 4, 2012, a tax invoice of which supply value is KRW 40 million, and a tax invoice of which supply value is KRW 30 million on May 17, 2012, and a tax invoice of which supply value is KRW 30 million on or around May 31, 2012, respectively, as if the Defendant had not been supplied with goods or services by the Dispute Settlement Bank Co., Ltd.

Summary of Evidence

1. Statement made by the defendant in this court;

1. Each statute applicable to each copy of the electronic tax invoice (Evidence No. 11-14, 16-25, 29-32, 35-37, 39, 40 of the evidence record), each copy of the tax invoice (Evidence No. 15, 26-28, 33, 34, 38 of the evidence record)

1. Relevant Article 10 (3) 1 of the Punishment of Tax Evaders Act and the selection of fines for the crimes, and each of the following:

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. An offense No. 31 of the amount of a fine: Attached No. 1, 7, 8, or 15: A fine of KRW 21 million / A fine of KRW 21 million / A fine of KRW 8 million / A fine of KRW 30 million / A fine of KRW 7 million / A fine of KRW 7 million / A fine of Attached No. 14: An offense of Attached No. 17,20, 23, 25, 26, 28, or 30: A fine of KRW 4 million / each fine of KRW 4 million.